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2001 (11) TMI 113 - CEGAT, MUMBAIExtract: .......f his deliberations on the liability of the watches to confiscation. 24.Appeals are allowed in these terms. 25.Dr. Mishra here submits that duty has been paid on the goods not covered under Section 123. He requests specific instructions for refund of these amounts. There should be no difficulty for the Customs to refund such sums. It is so ordered.
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