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2001 (8) TMI 157 - CEGAT, COURT NO. IV, NEW DELHIExtract: .......yed at any time before clearance for home consumption the Custom duty shall be remitted on such goods. As the impugned goods have been damaged by fire when these were kept in warehouse the provisions of Section 23 of the Act will apply and no duty can be demanded from the Appellants. Accordingly we set aside the impugned Order and allow the appeal.
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