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Section 25 Estimation of the Cost of Imported and Exported Goods The Department initially requested that the imported goods be of Korean origin and not of Chinese origin and prepared through a prior understanding between the supplier and the applicant of the documents. Was made and the order approved was uncertain. The imported goods were of job loot quality which the appellant had accepted before the Collector Under-Import Trade Order 2003 2004, the job lot quality goods were not imported into the country and The goods were shipped from Korea and the famous brand was from Korea. In order to avoid seemingly high costs, the appellant made a false declaration of his country, the appellant relied heavily on certificates issued by a Chinese company that did not prove the authenticity of the document, the appellate tribunal convinced. It was not that the goods were imported they were from China, especially when they were shipped from the port of Korea, the personal penalty of Rs. 500,000 was reduced to Rs. list of advocates from Kashmir lawyer