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1998 (6) TMI 232 - CEGAT, NEW DELHIExtract: .......tones is not sufficient for holding that the goods cannot be identified, as being the same as those exported to M/s. Bright Edelstein Gems, Germany through invoice No. 9, dated 3-3-1993, particularly when the value and weight of the lots of the stones tallied with the invoice. 4. emsp Therefore, we set aside the impugned order and allow the appeal.
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