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2001 (12) TMI 712 - CEGAT, NEW DELHIExtract: .......o be held as entirely unjustified. 7. emsp In view of what has been stated above, the appeals are allowed after setting aside the impugned orders. The customs authorities are directed to assess the goods at the declared values, collect duty thereon and release the imported goods forthwith, since the goods are pending clearance from September, 1999.
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