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2004 (9) TMI 437 - AT - CustomsExtract: .......ts in face of the facts and circumstances detailed above. The impugned order confirming Customs duty and penalties on the appellants also cannot be legally sustained. In view of the discussion made above, the impugned order is set aside in toto. The appeals of the appellants are accepted with consequential relief, if any, permissible under the law.
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