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1996 (9) TMI 650 - AT - CustomsExtract: .......ty was required to be set aside in case of M/s. Sipani Automobiles Ltd. (5) Hence, in view of the majority opinion, the impugned orders are modified and it is held that both the importers are entitled to consequential benefit, if any due, in terms of the observations and findings of the Vice-President. Operative portion announced today (10.9.1996).
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