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1994 (11) TMI 230 - AT - CustomsExtract: ....... and we note that this decision has been quoted with approval by the Hon. Supreme Court in the case of State of Bombay v. R.M.D. Chamarbagwala as reported in AIR 1957 S.C. 699. In the circumstances, we hold that the appellants were eligible for the benefit of Notification No. 150/80. We, therefore set aside the impugned order and accept the appeal.
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