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2010 (1) TMI 1049 - AT - CustomsExtract: .......n currency below 10,000 US-Dollar without any declaration. The foreign currency is not a restricted item. Lower adjudicating authority should keep these aspects in mind while deciding the matter afresh. To this extent the appeal is disposed of by way of remand. 11. The Appeals are accordingly disposed of. (Pronounced in the open Court on 29-1-2010)
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