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1991 (7) TMI 108

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....y narrow compass and has been determined by several decisions of this Court. The petitioners are the transferees of REP Licence and on the strength of the Licence were desirous of importing certain goods. The petitioners imported 13,650 kgs. of Di-Ethanolamine from Japan. After the goods arrived in Bombay in January, 1983, Bills of Entry were filed for clearance. The Customs Authorities denied per....

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