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2001 (2) TMI 252 - AT - CustomsExtract: .......ed in the present case are identical to the facts present in the case of BPL Mobile Communications Ltd. v. Commissioner of Customs, ACC, Mumbai reported in 2001 (126) E.L.T. 986 (T) 2000 (40) RLT 249 (CEGAT), by following the ratio of the said decision we set aside the impugned Order and allow the appeal with consequential reliefs to the appellant.
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