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2001 (9) TMI 959
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.... [Order per : Gowri Shankar, Member (T)]. - Appeal taken up for disposal with consent of both sides. 2. The appellant obtained by transfer an advance licence and utilised it for the import of goods which it cleared without payment of duty in terms of Notification 203/92. The goods were cleared in 1994. The notice issued to it dated 29-1-1999 proposed denial of the benefit of the notif....