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2002 (2) TMI 1263 - CEGAT, KOLKATAExtract: .......nt has only stated that he was buying the same from various residents of Murshidabad District. It is not clear as to whether the said residents have imported the yarn or have smuggled the same. As such, by extending the benefit of doubt to the appellant, I set aside the impugned Order and allow the appeal with consequential relief to the appellant.
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