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2003 (6) TMI 412 - CESTAT, MUMBAIExtract: .......of ownership and duty on the transferability of the goods. The order-in-original in paragraph 7 extract above goes on entirely in different route. I therefore hold that the proceedings initiated by the lower authorities in the circumstances are wrong in law and therefore set aside. 7. emsp Hence I allow the appeal with consequential relief, if any.
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