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1986 (10) TMI 143 - AT - CustomsExtract: .......0, dated 9-12-1980 is not retrospective and it does not come into effect from the date of publication of the policy A.M. 81 but is only prospective. 22. emsp In the result, for the reasons stated in the preceding paragraphs, we allow this appeal, set aside the order passed by the Collector. The penalty, if paid, shall be refunded to the appellants.
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