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2001 (6) TMI 823 - AT - FEMAExtract: .......ion of the facts as reflected in the records of the case. Nor the learned Adjudicating Officer has dealt with the evidence induced by the appellant indicating the efforts made by them for the realisation of the export proceeds. 7. In the facts and circumstances, and for the reasons stated above, I allow this appeal and set aside the impugned order.
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