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2003 (6) TMI 139 - AT - CustomsExtract: .......n the scope of the order passed under Rule 4 and hence, recoverable in terms of the rules. The sum had been paid by the purchaser received by the appellant long before any notice was issued. We therefore do not find it possible to uphold the orders of the Commissioner (Appeals). 10.The appeal is accordingly allowed and the impugned order set aside.
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