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2000 (4) TMI 85 - AT - CustomsExtract: .......y of each item on its merits. We have not seen any reason to disagree with his findings recorded in para 27 of the impugned order, nor have we come across any valid ground in the appeal against such findings. 19.In the light of our observations and findings recorded hereinbefore, we find no merit in the appeal. The appeal is, accordingly, rejected.
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