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2012 (12) TMI 1122 - AT - CustomsExtract: .......sed on the Hon’ble Apex Court’s decision in the case of Chairman, SEBI v. Shriram Mutual Fund 2006 (5) SCC 361 . 6. In view of the foregoing, we do not find any infirmity in the order passed by the ld. Commissioner. Accordingly, we uphold the said order and dismiss the appeal as devoid of merits. (Pronounced in Court on 20-12-2012)
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