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1994 (5) TMI 134 - AT - CustomsExtract: .......linches the issue and makes it very clear that the amending notification is not a clarificatory notification to have any retrospective effect. In that view of the matter, we do not find any merits in the arguments raised by the ld. SDR and we reject the same. This appeal is, therefore, deserve to be allowed and we order accordingly. Appeal allowed.
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