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1998 (3) TMI 644 - ANDHRA PRADESH HIGH COURT
Extract:
.......eemed to have been effected in the course of import, otherwise not. In the light of the above, the assessing authorities are directed to hold an enquiry and decide in each case, whether the transfer is before filing the bill of entry and making assessment of duty or thereafter. The TRCs are accordingly disposed of. Petition disposed of accordingly.