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1986 (6) TMI 161 - CEGAT, NEW DELHIExtract: .......rted goods rdquo , as defined in Section 2(25) of the act, specifically exclude goods which have been cleared for home consumption. The appellants ought to have established the extent of damage and the reduced value of the goods while the goods were still under customs control. 4. We, therefore, find no merit in the appeal and dismiss both of them.
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