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2001 (3) TMI 507 - CEGAT, CHENNAIExtract: .......osition that loss by fire took place on a date, after an order for home clearance was passed by the Proper Officer of Customs. The remission envisaged in Section 23 cannot be granted and claim made entertained. Therefore, we find no merit in the present application and reject the same. 5. emsp In view of our findings above, the appeal is dismissed.
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