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1997 (10) TMI 410 - AT - CustomsExtract: ....... finding nor he has given a hearing in the matter and in view of the fact that the appellants held bona fide belief with regard to the non-excitability of the item, the demands raised for extended period is required to be set aside by allowing the appeal. Thus the appeal is allowed. The operative portion of the order was dictated in the open Court.
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