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2019 (1) TMI 1611 - HC - CustomsDutiable or exempt goods - interpretation of statute - scope of ‘NIL’ rate of ‘Duty’ - whether the goods leviable at ‘NIL’ rate of ‘Duty’ also comes under the category of dutiable goods? - failure to comply with the specific conditions for unloading cargo as envisaged under Section 34 and 35 of the Customs Act, 1962 - Confiscation of goods - imposition of penalty. HELD THAT:- Let notice of this appeal be issued and served on the respondent by 15th February, 2019. List this appeal for hearing on 4th March, 2019.
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