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1981 (7) TMI 79 - HC - CustomsExtract: ....... not arise at all since what came up for determination was the date and hour of entry for the purpose of levy of customs duty. As I said above, once the same rate of duty is applicable Section 15 will come into play. 21. For all these reasons, the writ petition will stand allowed. The rule nisi are made absolute. There will be no order as to costs.
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