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2003 (5) TMI 250 - CEGAT, MUMBAIExtract: ....... peculiar circumstances of the case and on the facts before us, no ground has been made as to the leviability of the duty on the goods which appear to be immovable to us. We therefore do not find any ground to interfere with the impugned order under the peculiar circumstances of the case. 4. emsp The appeal of the department is therefore dismissed.
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