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2002 (12) TMI 478

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..... ber (T)]. In the order impugned in the appeal, the Commissioner has found that the speakers of the kind imported by the respondent required an import licence, which was not produced. He has however noted that the requirement arose as a result of amendment made to the import policy which came into effect from 25-3-1996, and that the goods in question were loaded on board the vessel which carr .....

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