M/s. Contessa Commercial Co. (P) Ltd. Versus C. C., Amritsar - Customs - CESTAT NEW DELHI - Tri - Fraudulent claims of Drawback - Mis declaration of description of goods as gear cutting tools of Cobalt bearing high speed steel and heat resistance rubber tape as against inferior nature and quality thereof exported - Onus of proving mis declaration - Held that - Appellants 5 to 7 had hand in glove with the master minded appellants 1 and 2 to procure inferior goods from unknown source misguiding th................................... Customs - Case Laws
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