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1994 (10) TMI 176 - CEGAT, NEW DELHIExtract: .......be sustained. In view of our finding on the merits, we do not consider it necessary to go into the submission regarding non-applicability of Section 113(i) of the Customs Act, 1962 to the goods in question. 11. emsp In the result the impugned order is set aside in toto and the appeal allowed with consequential relief, if any, due to the appellants.
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