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1999 (10) TMI 72 - SC - CustomsExtract: .......ch had not been paid thereon when the soda ash was cleared into the Free Trade Zone. It must, therefore, be held that the respondents are liable to pay the amount of the duty that would have been leviable on the surplus soda ash had it not been cleared into the Free Trade Zone under the said notification. 6. The civil appeal is allowed, with costs.
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