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M. Ambalal & Co vs Mumbai on 6 September, 2011

have been imported as baggage. The Adjudicating authority had held that:- 40. Regarding the duty proposed under the Baggage Rules, M/s. Ambalal ... could have been imported/smuggled other than through baggage also and therefore, the duty under baggage rules should not be charged. However, I find that
Custom, Excise & Service Tax Tribunal Cites 29 - Cited by 0 - Full Document
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