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1993 (11) TMI 72 - HIGH COURT OF JUDICATURE AT MADRASExtract: .......port benefit and as such the Regulations cannot be held to be invalid. The aforesaid decision, it is not disputed before us, fully covers these cases. 3. Following the aforesaid decision, these appeals are dismissed. There will be no order as to costs. However, the appellants are granted four weeks time to pay the remaining 50 per cent of the duty.
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