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1992 (5) TMI 134 - CEGAT, BOMBAYExtract: ......., examine the issue whether deterioration after import is also intended to be covered under Sec. 22. Here, however, no opinion is given. 10. In any case, when the Sec. 23 of the Act alone is intended to be pressed into service, which is, as indicated above, not available, the appeal deserves to be rejected. 11. I therefore concur with the findings.
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