1979 (6) TMI 132

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..... uty on 300 Kgs. of acrylic knitting yarn on 23-6-1977 at the rate of ₹ 24/- per Kg. The said yarn was confiscated from the appellants giving them further option to redeem the same on payment of the redemption fine and duty. The seizure of the yarn in question had been effected on 5-11-1976. The appellants urged that the duty in respect of the said yarn should have been recovered at the rate .....

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