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1998 (3) TMI 415 - CEGAT, MADRASExtract: ....... it is clear that the ld. Com- missioner of Customs has not given arbitratory or subjective conclusion regar-ding questionable antecedents of the appellants and that he was well within his rights therefore to deny the appellant the approval regarding the PoA. I, there- fore, find that there is no merit in the appeal and it is dismissed accordingly.
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