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2010 (5) TMI 723 - CESTAT CHENNAIExtract: .......e. Since the goods were imported into India and Bill of Entry filed and duty paid thereon, and subsequently allowed to be re-exported under cover of Shipping Bill, the assessees rsquo plea that payment was not a payment of duty cannot be accepted. I, therefore, uphold the impugned order and reject the appeal. (Pronounced in open court on 17-5-2010)
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