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2007 (4) TMI 565 - CESTAT, MUMBAIExtract: .......ellants is also liable to be set aside and I do so. As regards returning the diamonds back to the rightful owner, I leave it to the authority to come to a proper conclusion according to the law governing these aspects. 10. emsp Accordingly, the impugned order is set aside and appeals allowed as indicated in the above paragraphs. (Dictated in Court)
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