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2001 (2) TMI 446 - AT - CustomsExtract: .......ns for import of goods into 100 export oriented unit only required a certification by the Development Commissioner of the list of items to be imported. This requirement has been complied with. We therefore set aside the confiscation ordered under clause (d) of Section 111 of the Act. 7. emsp The appeal is thus allowed in part. Consequential relief.
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