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1991 (12) TMI 147 - CEGAT, NEW DELHIExtract: .......and the Home Consumption Bill of Entry was filed only on 23-10-1986 under Section 46(1) of the Customs Act, 1962. 12. In view of the above discussions we hold that the rates of duties leviable in terms of Notification Nos. 439 and 440-Cus dated 6-10-1986 were attracted on the goods imported by the appellants. 13. The appeal is, therefore, rejected.
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