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    <title>2004 (12) TMI 96 - HIGH COURT OF GUJARAT AT AHMEDABAD</title>
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    <description>The High Court of Gujarat at Ahmedabad dismissed the appeal as no substantial questions of law were found in the issues raised regarding the interpretation of &quot;importer,&quot; retrospective extension of legal fiction, determination of relevant dates for vessel breaking, and applicability of duty rates for goods entered for home consumption. The Civil Application related to the appeal was also dismissed, and no costs were awarded in this matter.</description>
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      <description>The High Court of Gujarat at Ahmedabad dismissed the appeal as no substantial questions of law were found in the issues raised regarding the interpretation of &quot;importer,&quot; retrospective extension of legal fiction, determination of relevant dates for vessel breaking, and applicability of duty rates for goods entered for home consumption. The Civil Application related to the appeal was also dismissed, and no costs were awarded in this matter.</description>
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