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1996 (1) TMI 265

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....ent. [Order per : Justice U.L. Bhat, President]. - Appellant imported 900 metric tonnes of Dimethyl Terphthalate from Spain. It was shipped in vessel M.V. Hero. The vessel was grounded near Greece and the consignment was transferred to another vessel S.S. Vishva Tej. When the respondent filed bill of entry showing the invoice price C.I.F., the Assistant Collector added the extra freight and ins....

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