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1983 (1) TMI 264 - AT - CustomsExtract: .......r words, we uphold the order of the Deputy Collector, which was confirmed by the Collector in the first appeal. 9. As the statement of Shri Narayan, Advocate, has clinched the whole issue, we do not consider that any other ground or argument will merit to outweigh the same. 10. This appeal has thus no force and is accordingly dismissed.
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