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2011 (8) TMI 695 - AT - CustomsNotification No. 158/95 - Held That:- In view of Commissioner of Customs, Calcutta vs. Indian Rayon & Industries Ltd. (2008 -TMI - 48228 - SUPREME COURT OF INDIA), goods not re-exported within the time stipulated under Notification No. 158/95-Cus benefit of the notification is not available.
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