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2008 (10) TMI 420 - AT - CustomsExtract: .......venue, the footwear in question does not have special feature to enhance sports activity or to improve the sports performance. In these circumstances, we find merit in the contention of the appellant that the footwear in question are not sports footwear. The impugned order is set aside and the appeals are allowed. (Order dictated in the open Court)
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