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2000 (8) TMI 195 - CEGAT, CHENNAIExtract: .......st report in the grounds of appeal. We do not find any infirmity in the order of the Commissioner (Appeals), hence we uphold the same. Further we would like to observe that a part of the consignment has been allowed to be exported without any objection by the Sea Customs authorities at Chennai. In view of our above findings, the appeal is rejected.
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