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2000 (10) TMI 66 - AT - CustomsExtract: .......usly to demand duty from another person who is not the importer. The provisions of Section 125(2) of the Act are not intended to be used as a substitute for the provisions of Section 28 when circumstances prevent resort to that section. The demand for duty before us is therefore without authority of law. 8. Appeal allowed. Impugned order set aside.
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