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2010 (1) TMI 997 - AT - CustomsExtract: ....... same except to observe that even though we do not feel that there was a need to clarify what should be the amount on which duty was to be calculated, we have made it clear by stating that duty shall be calculated on the basis of the amount realized by disposing of the goods and treating the same as cum duty price. (Pronounced in Court on 8-1-2010)
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