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1991 (12) TMI 181 - CEGAT, BOMBAYExtract: .......ent. 8. When the provisions of Rule 195 and Rule 196B are clear, denial of permission, and demand of duty do not appear justified and the direction to that effect cannot be sustained and are set aside. 9. In the result, the appeal is allowed. Impugned order is set aside. The appellants be permitted to destroy the goods without charging of the duty.
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