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1979 (12) TMI 64 - HC - CustomsExtract: .......ection 113 of the Act which we have extracted earlier. There is neither averment nor proof that the requirements of this clause are satisfied and we would not be justified in assuming these facts in favour of the appellants and against the respondent. 5. We sustain the judgment of the learned Judge and dissmiss the appeal with no order as to costs.
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