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1987 (4) TMI 339 - CEGAT, NEW DELHIExtract: .......he Assistant Collector of Customs, Ludhiana, in the proceedings pending before him, the present appeal has to be dismissed. I agree with this conclusion subject to the modification set out in the preceding paragraph. Dated 2-4-1987 Sd/- (G. Sankaran) Vice-President I agree with the conclusions reached by the learned V.P. Sd/- (P.C. Jain) Member (T)
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