2001 (4) TMI 617

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..... s appeal against the order-in-appeal passed by the Commissioner of Customs. The brief facts of the case are that appellants filed a Shipping Bill for exporting cut and polished stones valued at Rs. 51,900/-. On examination of the goods it was found that in fact these are not stones but these are pieces of glass. The appellants waived the issuance of show cause notice and took the plea that due to .....

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