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1994 (3) TMI 251 - CEGAT, BOMBAYExtract: .......his too is contra indicative of a genuine transaction of High Sea Sale and is clearly indicative of the fact that the goods were sought to be purchased for and on behalf of the appellants under the licence issued to the ostensible importer, and the non-transferable licence appears to have been transferred under the alleged High Sea Sale agreements.
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