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1993 (3) TMI 121 - HC - CustomsExtract: .......until the imports arrived. Thus, the Tribunal failed to appreciate the facts and circumstances of the case and arrived at an important conclusion which is not sustainable. 41. For the reasons aforesaid, the question in this reference must be answered in the affirmative. 42. There will be no order as to costs. 43. Shyamal Kumar Sen, J . . - I agree.
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