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1991 (1) TMI 292 - CEGAT, MADRASExtract: .......c sale on 7-12-1988 as per records of this Department. rdquo I, therefore, following the ratio of the rulings of the High Courts cited supra and the Supreme Court, hold that the import cannot be held to be in contravention of law. In the above peculiar circumstances and in the light of the above, I set aside the impugned order and allow the appeal.
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