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1983 (8) TMI 253 - AT - CustomsExtract: .......down the crucial date, the rate of duty in force on which is to be applied to the goods and it has to be given full play. 8. emsp Accordingly, we hold that the rate of duty as in force on 6-11-1979, the date on which the ship was granted entry inwards, was correctly applied to the goods imported by the appellants and, therefore, reject this appeal.
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