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1999 (12) TMI 67 - SCH - CustomsExtract: ....... Calcutta 1998 (99) E.L.T. 202 (S.C.) 1998 (3) SCC 681 . It is permissible for the authorities and the Tribunal to pierce the veil in given facts and circumstances to ascertain whether the buyer and the seller are indeed related persons within the meaning of the said sub-rule. 2. The civil appeal is, therefore, disposed of. 3. No order as to costs.
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