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2017 (12) TMI 1727

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....atra, Advocate For Respondents: R.K. Manjhi, A.R. ORDER Dr. Satish Chandra,  1. The present appeal is filed against Order-in-Appeal No. 41/KB/Policy/2017, dated 14-7-2017. 2. Brief facts of the case are that the appellant is a Customs Broker (CHA). M/s. Shri Sai Traders has imported batteries. The appellant has prepared Bill of Entry for dry charged battery under CTH No. 8714 20 90. Late....

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