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2005 (5) TMI 151 - CESTAT, MUMBAIExtract: .......uired duty payment when on coastal run. The vessel is not proved to be on a coastal run at any voyage nor is there a case or cause for pending under the provision of Sections 112(a) and (b) of Customs Acts, 1962. The same cannot be upheld. 3. In view of the finding the order is to be set aside, and appeal allowed. (Pronounced in Court on 20-5-2005)
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