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1985 (8) TMI 189 - CEGAT, MADRASExtract: ....... 40 . In this view of the matter we think that the provisions of Section 154 of the Act would cover the facts of the case and a correction in the quantum of duty as shown in the Bill of Entry should be ordered. We do so. 5. emsp Thus we uphold the order of the Collector (Appeals) and dismiss the appeal with consequential benefit to the respondents.
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