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2006 (2) TMI 511 - AT - CustomsExtract: ....... Union of India. Accordingly dismissed on the same terms. Thus, I find nothing erroneous in the observations made by the Commissioner (Appeals) while rejecting the appeal filed by the appellants and upholding the order in original. The contentions of the appellants do not stand to the merits. Hence the appeal is dismissed. (Pronounced in the Court)
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