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1991 (9) TMI 204 - CEGAT, NEW DELHIExtract: ....... Imports and Exports (Control) Act, 1947. The authorities are entitled to proceed under the relevant provisions of law for such contraventions. The contention raised by the appellants that the containers being packing materials do not require any licence, has to be rejected. The order passed by the lower authorities is sustainable and it is upheld.
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