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Range International Versus Commissioner of Customs (Import)

Misdeclaration of goods - prohibited goods - country of origin - whether the subject batteries could be considered as Heavy Duty AA R6 type of batteries as per IS-9128 specification? - Held that - whatever material relied upon by Revenue for holding the goods as prohibited and in respect of country of origin, the same is not sufficient to hold against the appellant - As regard the issue that whether the batteries imported by the appellant is of IS-9128 specification or otherwise no confirmation ....... + More



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