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2002 (10) TMI 511 - CEGAT, MUMBAIExtract: .......spect. The reports deals with surface characters alone. 10. emsp We thus find that the material on which the Customs held the goods to be of prime grade does not stand detailed scrutiny. In the absence of adequate contest, the declaration of the importers must be accepted. 12. emsp The appeal thus succeeds and is allowed with consequential benefit.
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