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2026 (2) TMI 519

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....ate For the Respondent : Shri. Sarjeet Kumar, Superintendent (AR) SOMESH ARORA: In the instant case, demand of Rs. 5,00,982/- has been made for the period April, 2017 to June, 2017 on the Ocean freight . 2. The Learned Advocate pleading for the party states that the issue is no more res integra and demand in any case cannot be sustained as the Hon'ble Gujarat High Court in Sal Steel Lt....