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1990 (5) TMI 109 - CEGAT, NEW DELHIExtract: ....... view, these are prepared media for recording sound as already discussed by us. 6. In the light of the above discussions, we hold that in the absence of an import licence, the importation of the impugned goods was unauthorised as held by the Collector. There is no merit in the appeal. We, therefore, uphold the impugned order and dismiss the appeal.
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