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2010 (10) TMI 1141 - AT - CustomsExtract: ....... time bar does not arise. 8. Accordingly, respectfully following the said decisions, I am of the considered view that in this case, orders of both the lower authorities are unsustainable and are liable to be set aside and I do so. I set aside the impugned orders and allow the appeal with consequential relief. (Pronounced and dictated in open court)
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