1980 (11) TMI 154

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....eared for the hearing along with S/Shri S.B. Sen and I.B. Saha. 2. They pleaded that as technically the end-product was in the nature of heavy chemical the customs house ought not to have raised any objection. In any case for complying with the ultimate end-product they were really answerable to the I.T.C. authorities and this was not the function of the Customs House. As prima facie the goo....