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1997 (12) TMI 386 - CEGAT, MUMBAIExtract: .......pply. The fact that the goods were restricted for import does not lead to the conclusion that they could not have been imported. They could have been imported by persons holding licence for their import. 7. emsp The order of the Collector (Appeals) therefore is not sustainable. 8. emsp Appeal allowed. Impugned order set aside. Consequential relief.
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