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2001 (7) TMI 172 - AT - CustomsExtract: .......satisfied. The claim arose because the goods in respect of which the duty was paid never arrived in India. In that situation, there could be no question of incidence of duty being passed on. The importer could not have sold the goods or used them for any other purpose, there being nothing to sell or use. 7. Appeal allowed. Impugned order set aside.
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