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1996 (8) TMI 231 - CEGAT, MADRASExtract: .......een warehoused. In terms of Section 72(d) of the Customs Act, 1962, the person who warehoused the goods are duty bound to pay in respect of those goods which have been warehoused and, therefore, the question of refund would not arise. In this view of the matter, we hold that there is no force in the plea of the appellants and we dismiss the appeal.
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