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2004 (2) TMI 522 - CESTAT, BANGALOREExtract: .......ents had wrongly obtained entry of the consignment covered by Shipping Bill No. 221/93, dated 29-4-93 in the DEEC Book for fulfilment of export obligation under Para 66 of the Import and Export Policy 1992-97. Thus the order passed by the Commissioner is not according to the law and the same is set aside. The appeal filed by the Revenue is allowed.
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