2009 (7) TMI 1138

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..... DR submit that the levy made by order of adjudication was additional customs duty in terms of Section 3(1) of the Customs Tariff Act, 1975. But when the Respondent approached the ld. Commissioner (Appeals), the said authority converted the levy under Section 3(1) into levy under Section 9 of the said Act. Such a conversion is not permissible for which Revenue has been aggrieved. They both submit t .....

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