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1992 (10) TMI 153 - CEGAT, NEW DELHIExtract: .......e Department takes precaution relating to the filing of bills of entry. The facts of the case relating to Priyanka Overseas and those of Associated Forest Products of the Calcutta High Court (supra) are dis-similar. In this view of the matter, there is no reason to interfere with the order passed by the lower authority and the appeals are rejected.
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