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1999 (8) TMI 258 - CEGAT, MADRASExtract: .......t in the extended period, is now a well settled one to the effect that the Customs duty and penalty etc. are not leviable. As a Co-ordinate Bench, we are required to follow judicial discipline and therefore, applying the ratio of these decisions, we set aside the Order-in-Original impugned and allow the appeal with consequential relief, as per law.
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