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1983 (2) TMI 312 - AT - CustomsExtract: .......nce. Even in equity, apart from the legal position which has been explained above, the appellants have no case for further relief. 13. In the result, we hold that additional duty of customs was leviable on the tyres which are the subject matter of this appeal. We accordingly uphold the decision of the Appellate Collector and reject the appeal.
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