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2003 (12) TMI 397 - AT - CustomsExtract: .......ion should not have been confiscated. Apparently, the Commissioner lost sight of the Board rsquo s instructions which were binding on him. 5. emsp We find that none of the grounds raised by the appellant is sustainable on the facts and evidence of this case. In the result, the order of the Commissioner is upheld and the present appeal is dismissed.
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