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1991 (8) TMI 213 - CEGAT, BOMBAYExtract: .......ayment of duty on such duty paid re-entered goods. If the appellants do not choose to follow the discipline prescribed under the rules, he cannot get the benefit by looking at Section 11B in isolation, disregarding the provisions of Rule 173L. 6. I, therefore, do not propose to interfere with the orders of the authorities below. Appeal is rejected.
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