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2001 (10) TMI 181 - CEGAT, KOLKATAExtract: ....... should be determined by the proper officer of the Customs House, after giving an opportunity to the exporter, to submit such collateral evidence as may be available with them to substantiate the claim. The order impugned is set aside, appeal allowed as regards the conversion of shipping bills allowed only and matter disposed of in the above terms.
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