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1991 (3) TMI 241 - AT - CustomsExtract: .......ail over the statutory provisions contained in Section 15 of the Customs Act, 1962. The bill of entry having been presented in respect of both vessels on 5-12-1986 this would be the relevant date in terms of Section 15 and, therefore, the appellants are liable to pay the enhanced rate of duty. 9. We uphold the impugned order and dismiss the appeal.
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