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2013 (5) TMI 823 - AT - CustomsExtract: .......ture since it is not the case of the department that the impugned goods are not within the warehousing period or have been cleared for home consumption. Therefore, we find that the proceedings are premature and the Order-in-Appeal is not sustainable. Hence the impugned order is set aside and the appeal is allowed. (Dictated and pronounced in Court)
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