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1963 (5) TMI 50 - MADRAS HIGH COURTExtract: .......nce is irresistible that the assessees were the owners of the goods till the goods were cleared from the customs, and it was only the subsequent delivery to the buyer that operated to transfer title to the goods. It follows that the order of the Board is correct. The appeal fails and is dismissed with costs. Counsel s fee Rs. 100. Appeal dismissed.
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