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2004 (7) TMI 521 - AT - CustomsExtract: ....... the liability to confirmation or the drawback recovery, no finding on that aspect are being arrived in this case. 5. emsp Consequent to the finding herein, the penalty on the appellant is required to be set aside. The order of the Commissioner is to be set aside only to that extent and the appeal allowed in these terms. 6. emsp Ordered accordingly
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