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1977 (3) TMI 170 - SC - CustomsExtract: .......esult. Civil Appeal No. 1923 of 1972 filed by the plaintiffs fails and is dismissed. Civil Appeal No. 1924 of 1972 filed by the defendants succeeds and is allowed with the result that the plaintiffs' suit will stand dismissed. Considering that the defendants revised the assessment after a lapse of time, parties will bear their costs throughout.
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