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1988 (12) TMI 121 - HIGH COURT AT CALCUTTAExtract: .......unt of Customs duty realised by levying duty of spare parts as complete V.C.R. Sets. Customs duties shall be charged on assessment of the consignment as components/parts only. Let the personal penalty amount paid by the petitioner be refunded to the petitioner. 50. Parties will act on the signed copy of the operative part of the judgment and order.
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