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1998 (6) TMI 311 - CEGAT, MUMBAIExtract: .......f Section 22 is unsustainable. The conditions specified in Section 23(1) are satisfied in this case. The goods have been lost otherwise than by pilferage, before an order for home consumption was made. The remission claimed by the appellant was due and should have been granted. 5. emsp Appeal allowed. Impugned order set aside. Consequential relief.
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