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1996 (4) TMI 330 - CEGAT, MUMBAIExtract: .......ire consignment with a declaration on the reverse of the Bill of Entry. In the circumstances, it cannot be compared to the case of imported inputs stored in outside godown, from where inputs are removed in piece-meal. In this view of the matter, I find that there is a substantive compliance of the Boards requirement. I, therefore, allow the appeal.
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