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1973 (1) TMI 27 - HC - CustomsExtract: .......ich were liable under a much less rate of duty were imported under a licence which relates to goods liable to a higher rate of duty and the higher rate was actually paid Section 112 of the Customs Act has clearly no application to such a case. For the reasons stated above, the impugned order Ext. P-11 is quashed. There will be no order as to costs.
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