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1986 (7) TMI 116 - HIGH COURT OF JUDICATURE AT BOMBAYExtract: .......en the ship reached the Bombay Port, exemption was not available and the goods were liable to duty. In these circumstances, the claim of the petitioners is without any merit and the petitioners are not entitled to any relief. 4. Accordingly, petition fails and rule is discharged. In the circumstances of the case, there will be no order as to costs.
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