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2003 (5) TMI 330 - COMMISSIONER OF CUSTOMS (APPEALS), MUMBAI-IExtract: .......ppellants. Although a month has passed no comments have been received from him to dispute the correctness thereof. The benefit of doubt, therefore, goes to the appellants. 9. emsp In view of the above discussions the impugned orders are not legal and proper and are set aside. 10. emsp Both the appeals are allowed, with consequential relief, if any.
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