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2005 (5) TMI 469 - Commissioner - CustomsExtract: .......y be referred. emsp 7.In view of the above discussion, it is held that the motor cycle was legally imported on payment of appropriate duty, and the case was made and adjudicated without proper application of mind, and without placing any evidence to support their allegation, hence appeal is accepted and Order-in-Orignal is set aside to that extent.
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