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2003 (3) TMI 781 - AT - CustomsExtract: .......ve, the cost of transport in terms of Rule 9(2) must be interpreted as the normal cost. A glance at the figures given in para 3 in the order of Member (J) would show the abnormality of the charges presumed to be on account of cost of transport. 33. With these observations, I concur with the findings of the Member (Judicial) in allowing the appeals.
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