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2007 (9) TMI 277 - HC - CustomsExtract: ....... lading. There is a finding of fact recorded by the tribunal that the bill of lading was issued on 29-3-2006. The contract was registered before that date. 6. Once that be the case, in our opinion, the tribunal has not committed any error of law and the question of law as reformulated would not arise. 7. All the three appeals accordingly dismissed.
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