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2015 (2) TMI 79 - MADRAS HIGH COURTDenial of duty exemption under Notification 21/2002-Cus – As the goods imported was secondary or defective – import of Non-alloy steel bars / rounds / flats / squares - Held that:- In view of the submissions made by the learned counsels appearing on either side, the respondent is directed to dispose of the Appeal, in C/61/2006 MAS, filed by the petitioner, on merits and in accordance with law, within a period of three months from the date of receipt of a copy of this order. The petitioner is directed to furnish a copy of the Appeal, in C/61/2006 MAS, filed by the petitioner, to the respondent, along with a copy of this order - Petition disposed of.
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