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1997 (1) TMI 474 - AT - CustomsExtract: ....... not conclusively establish the culpability of the appellants herein. Hence, we do not find any legal or cogent reasons to uphold the charges against the appellants in the absence of any independent corroborative evidence. Accordingly, we set aside the impugned Orders and allow the appeals filed by the appellants with consequential reliefs, if any.
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