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2017 (9) TMI 599 - HC - CustomsJurisdiction - revisional authority - Held that: - the entire interpretation based on which, the petitioner has founded his case has totally lost its efficacy and the only conclusion that has arrived at, that the petitioner has not made out a case for interference with the impugned orders. As pointed out earlier, this Court cannot substitute all the findings recorded by the two fact finding authorities and affirmed by a revisional authority - petition dismissed.
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