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1985 (8) TMI 196 - CEGAT, BOMBAYExtract: ........ We agree with the finding of the Addl. Collector that, in the circumstances, it was not open to the appellants to offer an alternative licence from another Export House as such a licence would not be valid to cover the import of the goods in question. 14. In view of our findings, we uphold the order of the Addl. Collector and dismiss this appeal.
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