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1983 (8) TMI 256 - CEGAT NEW DELHIExtract: .......iscussion we find that the impugned order of the Additional Collector of Customs in which proper finding has not been given after due appreciation of the evidence on record, is not sustainable. We, therefore, accept this appeal and set aside the order of the Additional Collector. The appellants would, therefore, be entitled to consequential relief.
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