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2000 (5) TMI 922 - AT - CustomsExtract: .......er who is also a responsible officer of the Government of India whose report was entirely factual. 9. emsp It is our wish and desire that Revenue should desist from making such submissions in the appeal memoranda. 10. emsp As far as the merits are concerned, we find nothing in this appeal. Upholding the lower order we dismiss this batch of appeals.
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