2016 (5) TMI 843

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..... ct the property for the reason that one would not prefer to cause prejudice to him. Taking up marine insurance policy not being in dispute as well as export not in dispute, followed by reversal of the credit under protest. Therefore, the order of the Commissioner (Appeals) is set aside as it does not appear to be proper and reasonable to survive. - Decided in favour of appellant - ST/40252/2014 - .....

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