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1989 (9) TMI 123 - HC - CustomsExtract: .......elsewhere specified . In such an event, the duty will be only 40 at the relevant time and not 220 per cent. 20. Therefore, we set aside the judgment of the learned Single Judge and allow these appeals. There will be a mandamus with a direction to refund. The said refund shall be made within eight weeks from today. There will be no order as to costs
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