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1997 (4) TMI 502 - HC - CustomsExtract: .......t inclusion of the expression "exporters" in Section 12 of the Act by the Act 51 of 1973 also makes the legislative intent abundantly clear that the exporters are also covered under the Act. For the reasons aforesaid there is no merit in the petition and the same is accordingly dismissed with costs, which we quantify at ₹ 5,000.00 .
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