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2002 (1) TMI 344 - CEGAT, NEW DELHIExtract: .......at the issue remains covered in his favour by the judgments in the case of Eicher Tractors and Balbir Saluja. 5. emsp In view of the foregoing, the appeal is allowed and the impugned orders are set aside. Customs authorities shall assess the car based on its purchase price, collect duty thereon and release it to the appellant without further delay.
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