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2003 (6) TMI 384 - CESTAT, KOLKATAExtract: .......closed in the above report of the Customs Officer instead of sidelining and ignoring the same. It is seen that there is no evidence on record to show that the said goods were being attempted to be exported to Bangladesh. In these circumstances, I set aside the impugned Order and allow the appeals of the appellants with consequential relief to them.
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