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2008 (6) TMI 59 - CESTAT BANGALOREImport - goods have been received as gifts for free distribution to the needy and poor from U.K. Donor Organisation - there is no justification for denying the said imports on the ground that Visakhapatnam Port is not specified - As far as the conditions specified in Sl. No. 1 to the Table Notification No. 148/94-Cus. are concerned, there is no requirement of any specified port - When there are two different provisions, the one which is beneficial to the importer should be normally adopted
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