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1989 (12) TMI 156 - CEGAT, NEW DELHI
Extract:
....... after duly filing of the AR-I form and after assessment on the said goods. The High Court held that the removal of the goods was without permission and it comes within Rule 160 of the said Rule. The High Court did not go into the question of limitation for recovery under Rule 160. Therefore, the ratio of that decision, in my view, is inapplicable.