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2003 (2) TMI 407 - AT - CustomsExtract: .......10. emsp The impugned order having been passed by the Commissioner (Appeals) in consonance and conformity with the Apex Court decision in M/s. Flock (India) Ltd. (supra) is perfectly valid and does not suffer from any legal infirmity or illegality. The said order is, therefore, upheld. The appeal of the appellants is dismissed, being without merit.
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