2016 (9) TMI 73

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..... issioner (AR) for the Respondent ORDER Appellant's prayer is to consider leniently on the quantum of penalty imposed by learned adjudicating Commissioner. 2. Revenue says that this appellant was instrumental to lend his IE Code for all mis-declared imports which has caused huge damage to Revenue. The declared values were rejected and the goods were confiscated, importers vanished and they did n .....

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