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1992 (7) TMI 91 - HC - CustomsExtract: .......d take the learned Counsel for the Department by surprise. Shri Bulchandani, learned Counsel for the department submitted that the appellants are not entitled to any advantage even of the Notification No. 15/83. In our judgment, the appeal is without any merit and is required to be dismissed. 7.Accordingly, appeal fails and is dismissed with costs.
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