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1997 (1) TMI 305 - AT - CustomsExtract: .......ant, if permitted by law. 6. emsp It would not be necessary for me to repeat that this decision has been arrived at on the facts and circumstances of this case. Apart from the view of point that short shipment refund cannot be denied only on the ground that the goods were out of Customs charge, this decision does not seek to lay down any principle.
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