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1982 (9) TMI 63 - HIGH COURT OF JUDICATURE AT BOMBAYExtract: .......tion. It was said that this was an arbitrary formula to adopt. I am not shown any alternative formula by reason of which I can say that the Customs authorities understanding of the phrase entry inward is incorrect. 7. Having regard to what is discussed above, the Petition is dismissed. There shall, however, be no order as to costs. Rule discharged.
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