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1984 (3) TMI 393 - AT - CustomsExtract: .......of pilferage of imported goods Section 13 alone and not Section 23 is applicable. It would be reasonable to infer that prior to the amendment, Section 23 (1) did not exclude from its purview goods pilfered before their clearance for home consumption. In this view of the matter, I agree with the conclusion reached by Shri Hegde and allow the appeal.
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