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Import of rigs for repair and reexport - non filing of Import General Manifest of the towing rigs - Provisions of the Act are required to be met and complied with even when no goods are to be unloaded for import into India or the vessel is not a ‘good’ meant for home consumption - though Goods are liable to confiscation, reduction in redemption fine by the tribunal is justified - SC

Customs - Import of rigs for repair and reexport - non filing of Import General Manifest of the towing rigs - Provisions .....

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