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2006 (2) TMI 315 - AT - CustomsExtract: .......find no merits in the findings of the Commissioner (Appeals). The order of the Commissioner (Appeals) is therefore required to be set aside and the order of the Dy. Commissioner upheld and this appeal allowed accordingly. As far as import of spares/components are concerned. 5. emsp Appeal allowed in view of the above findings. (Pronounced in Court)
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