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1999 (5) TMI 131 - CEGAT, MUMBAIExtract: .......herefore hold that in situation as existing in the present proceedings the goods were liable to Customs duty and CVD. We also hold that the goods were subject to the limitations and restrictions in the Import Trade Control Policy. To this extent, we set aside the Collector rsquo s order but uphold his order as regards the non-imposition of penalty.
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