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2002 (11) TMI 445 - CEGAT, MUMBAIExtract: .......tion under Notification No. 133/87-Cus., dated 19-3-87. In any case, remission of duty under Section 23 of the Customs Act, 1962 is also available to the same as it has been lost in the sea before it could be taken to Alang and cleared for home consumption. Accordingly, we set aside the impugned orders of the lower authorities and allow the appeal.
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