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2007 (6) TMI 424 - AT - CustomsExtract: ....... of the above, the matter needs to be reconsidered afresh on the question of age of the impugned second hand goods in the light of Notification No. 55/03 dated 1-4-03, Chapter 5 of the Exim Policy and also evidence as available on record. We, therefore, set aside the impugned order and allow the appeal by way of remand. (Dictated in the open Court)
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