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2013 (1) TMI 857 - HC - CustomsExtract: .......point of time sub-section (11) of section 28 was not in the statute book. There is some confusion with regard to when Explanation 2 was introduced in the statute book and as to whether Explanation 2 has at all been passed by Parliament or not. The learned counsel for the respondent wishes to take instructions in this regard. Renotify on 04.02.2013.
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