2003 (4) TMI 106

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..... rt goods - Tribunal held that Sec 113 would apply to prohibited goods only - Held that:- Admittedly, goods in question are not prohibited for export and no export duty is leviable on the said goods. I .....

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..... l, Western Zonal Bench at Mumbai in Appeal No. C/195-V/2000-Bom. whereby the Tribunal has arrived at the conclusion that it has taken consistent view that Clause (d) of Section 113 of the Customs Act .....

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