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    <title>Rectification Allowed for Multimodal Certificate Mistake Despite Missing Renewal, u/s 74 of Finance Act 1994.</title>
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    <description>Rectification of mistake - furnishing of copy of the multimodal certificate issued by the Director-General of Shipping - Merely because renewal certificate for the earlier period was not produced earlier cannot mean that the order cannot be rectified under section 74 of the Finance Act, 1994.</description>
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