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1983 (1) TMI 276 - AT - CustomsExtract: ......., it is not necessary to discuss the other point on merits, whether in view of the ship having anchored in Indian waters before issue of the notification on 15-10-1977, the appellants were entitled to the benefit of the notification aforesaid or not. The appeal is, therefore, dismissed and the order of the Appellate Collector of Customs, confirmed.
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