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2011 (1) TMI 358 - CESTAT, NEW DELHINotification No. 39/96 S. No. 10(i) - it is clear that it was a clerical mistake committed by the CHA in writing the name of the importer as M/s. Shradha Outdoor Equipment Pvt. Ltd. Instead of M/s. Shradha Trading (India) - When there is no dispute about the fact that the purchase order was in the name of M/s. Shradha Trading (India) and all other relevant documents are in the name of the said firm and the fact of payment by Government of India to M/s. Shradha Trading (India) the sole fact of filing of bill of entry in the name of the respondent cannot be pressed into service for holding them the importers - Exemption is granted
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