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1997 (3) TMI 319 - AT - CustomsExtract: .......tial duty is payable on 84 chassis, as indicated in paragraph 15 above. (2) emsp Duty on 100 Chassis to be paid on the value indicated in paragraph 15 above. (3) emsp Drawback to be paid on the Chassis, export of which is established by the appellants as indicated in paragraph 15 above. (4) emsp The penalty imposed on both the appellants is upheld.
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