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2003 (6) TMI 385 - CESTAT, MUMBAIExtract: .......hat the item is a used item and the extent of duties which should have been imposed on legitimate import. The learned SDR has not been able to point out the provisions under the law regarding duty liability when the item is a used one. I therefore see no reason to interfere with the impugned order, accordingly uphold the same and reject the appeal.
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