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1998 (8) TMI 332 - CEGAT, MUMBAIExtract: ....... an allegation. The six invoices in question are seen to be issued by certificate indicating that they were issued by the persons who imported the goods. They were therefore covered by the invoices referred to above. There was no requirement that the bill of entry would not apply in these cases. 6. emsp Appeal allowed. The impugned order set aside.
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