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2005 (6) TMI 302 - Commission - CustomsExtract: .......ction shall apply to........ rdquo in sub-section (2) of Section 123 should be taken only as referring to the list of goods covered by Section 123, whose provisions can be invoked in respect of such goods subject to the satisfaction of the other conditions laid down in sub-section (1) thereof. Hence, as already stated, I agree with the above order.
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