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2008 (4) TMI 697 - WEST BENGAL TAXATION TRIBUNALExtract: .......sporter or the consignee of the goods will be at liberty to raise all relevant questions and the concerned authority will have to decide such questions independently after giving opportunity of hearing to the transporter and/or the consignee. Application is thus disposed of. No order as to costs. DEB KUMAR CHAKRABORTI (Technical Member). - I agree.
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