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1994 (10) TMI 190 - CEGAT, BOMBAYExtract: .......ther documents prescribed by the Board. When the appellants have not received the goods under the documents prescribed by the Board, and the documents presented before me also could not facilitate any enquiry which could be done at this stage, I am not inclined to adopt the approach in the case of S.B.S. Organics P. Ltd., hence I reject the appeal.
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