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2006 (12) TMI 402 - AT - CustomsExtract: ....... goods were eligible for the exemption allowed at the time of their import. In the circumstances, I am convinced that the appellants have made out a prima facie case against the demand. Accordingly, there will be waiver of pre-deposit and stay of recovery of the demand during the pendency of the appeal. (Order dictated and pronounced in open Court)
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