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1999 (7) TMI 66 - CALCUTTA HIGH COURTExtract: ....... import was in the accounting year relevant to the assessment year, the liability of customs duty accrued in the accounting year relevant to this assessment year. Accordingly, we answer the question in the affirmative, i.e., in favour of the assessee and against the Revenue. The matter is disposed of accordingly. RANJAN KUMAR MAJUMDAR J.---I agree.
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