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2010 (10) TMI 116

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....ogether by the common judgment.   2.These appeals were admitted on the following common substantial questions of law:   1.Whether the respondents can avail the benefits of Notifications No.40/2002-Cus dated 12.4.2002 read with Revised Protocol to the Indo-Nepal Treaty and the provisions of Section 11 of the Customs Act, 1962 by misdeclaring true nature, composition and identity of ....

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