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1979 (9) TMI 71 - CGOVT - CustomsExtract: .......y to be adopted in such situations. In the circumstances, Government observe that the re-export which took place on 22-12-1971 was within the extended period of one year upto which the Collector could condone. Government accordingly condone the delay and allow the revision application. Consequential relief is granted to the petitioners accordingly.
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