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2013 (2) TMI 686 - AT - CustomsExtract: .......se laws relied upon by the ld. Addl. Commr. (AR) have no relevance to the facts of this case. In these circumstances, we do not find any infirmity in the impugned order and the same is upheld. The appeal filed by the Revenue is dismissed. 6. Cross-objection filed by the respondents is also disposed of in the above manner. (Pronounced in Court)
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