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2001 (9) TMI 104 - HIGH COURT OF JUDICATURE AT BOMBAYExtract: ............ therein are not foreign going vessels as such areas would be deemed to be part of Indian territory and, therefore, benefit of Sections 53 and 54 read with Sections 86 and 87 of the Customs Act would not be available. In the light of the law laid down by the Division Bench, it is not possible to entertain this petition.
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