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2012 (1) TMI 157 - CESTAT AHMEDABAD
Extract:
....... discussions on the basis of facts and evidences and considering various judgments and orders on this issue, we find that the charges levelled against the appellants stand proved. We therefore uphold the Order-in-Original issued by the Commissioner of Customs, Kandla and reject the appeals filed by the appellants. (Pronounced in Court on 18-1-2012)