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2005 (6) TMI 421 - AT - CustomsExtract: .......the adjudicating authority as he was able to account for the same from his books of account. 6.In view of the discussion made above, the impugned order cannot be sustained and the same is set aside against all the appellants. The appeals of the appellants are allowed with consequential relief, as per law. (Dictated and pronounced in the open Court)
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