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2006 (3) TMI 393 - AT - CustomsExtract: .......o There is no indication from the records that the Customs Authorities seriously pressed into service Rule 10A. In these circumstances, the Commissioner (Appeals) rsquo s order in setting aside the order of the original authority is legal and proper. Hence, we reject the Revenue rsquo s appeal uphold the OIA. (Pronounced in open Court on 24-3-2006)
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