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2003 (1) TMI 497 - CEGAT, MUMBAIExtract: ....... but is a permanent resident of Hong Kong and that therefore the provisions of the Customs Act, 1962 are not attracted against him, for the reason that his appeal also arises out of the common adjudication order which we have set aside. 5. emsp In the result, the appeals are thus allowed by remand in so far as they relate to the present appellants.
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