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1997 (7) TMI 147 - SCH - CustomsExtract: .......uty is payable by the respondent on the value and rate on the date of breaking or granting of permission whichever is earlier. The concerned authority could proceed to take further steps in accordance with law for recovery of the duty payable by the respondent on this basis. The respondent will pay costs quantified at Rs. 10,000/- to the appellant.
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