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1986 (9) TMI 204 - CEGAT ,NEW DELHIExtract: ....... This clearly shows that the appellants did not make diligent efforts to fulfil the statutory condition of the exemption Notification. 7. emsp In view of the above discussions, we do not find any justification to interfere with the assessment made by the Custom House. In the result, this appeal is to be dismissed as untenable. We order accordingly.
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