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1998 (2) TMI 360 - CEGAT, MUMBAIExtract: .......he Tribunal has held the view that cropping and shearing is synonymous. The applicant has therefore a reasonably good case prima facie although the matter is not entirely free from doubt. On this view we direct the applicant to deposit Rs. 20 lakhs within two months from today upon which we waive deposit of the remaining amount of duty and penalty.
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