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2003 (6) TMI 410 - CESTAT, MUMBAIExtract: .......nder clause (m) of Section 111 of the Customs Act. The authorities were wrong in holding that it was expected of the importer to mentioned that the goods imported were in sheet form or bulk form, when the law does not require imported to do so. Orders passed by lower authorities are wrong. 3. emsp Appeal is allowed setting aside the impugned order.
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