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    <title>Petitioners Must Pay Duty Based on Bill of Entry Date for Leather Goods Imported from Pakistan Before Notification.</title>
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    <description>Import from Pakistan - Leather - ratr of duty - The petitioners would be liable to pay duty as was applicable at the time of filing/generating of bill of entry on EDI system coupled with the fact of the imported goods having entered territory of India on 16.02.2019 prior to the issuance of the impugned notification - HC</description>
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