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2006 (4) TMI 142 - HC - CustomsExtract: .......M/s. Patvolk being representative of the master of vessel are responsible in respect of commission or omission in filing the import manifest for the entire cargo. We answer the question accordingly. 21.The result is that we would allow the appeal and set aside the order of the Tribunal dated 12-9-2003 and we order accordingly. No order as to costs.
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