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1999 (7) TMI 77

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....it petitioner paid provisional duty to the extent of Rs. 3,01,032/-. 2. The goods which were secondhand synthetic clothes, thereafter caught fire and were totally destroyed in the warehouse. In spite of requests from the writ petitioner no survey was made by the respondents and no refund of duty was allowed. 3. In this matter, there is nothing to be surveyed because the goods have all perish....