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1963 (5) TMI 66 - HC - Indian LawsExtract: .......er from payment of customs duty. That liability is independent of the liability to pay fine in lieu of confiscation and will therefore subsist. The Collector of Customs in our opinion was justified in declining to deliver the goods unless the duty was paid. ( 21. ) The appeal is therefore allowed. The respondent will pay the costs of the appellant.
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