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2004 (6) TMI 413 - CESTAT, NEW DELHIExtract: .......ted it. Modalities of sale and export are secondary. 11. emsp In view of what is stated above, we hold the findings in the impugned order to be not sustainable. The duty demands, confiscations, and penalties under the order against the present appellants are set aside and the appeals are allowed with consequential relief, if any, to the appellants.
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