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1991 (7) TMI 205 - CEGAT, NEW DELHIExtract: .......Act to the Bill of Entry filed for home consumption and it is on record that the Bill of Entry filed for home consumption was noted on 5-1-1990 when the increased rates have been notified. Therefore, in such a view of the matter, there is no reason to interfere with the order passed by the Additional Collector. The appeal is, accordingly, rejected.
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