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2000 (9) TMI 113 - CEGAT, NEW DELHIExtract: .......of the importer to get the goods insured for customs duty, failure to do so, does not amount to negligence for the purpose of holding that the imported goods are liable to duty. 4. In the light of the above, we see no legal infirmity in the order of the Commissioner and accordingly uphold the same and reject the appeal. The cross-objections abates.
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