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1988 (3) TMI 83 - HC - CustomsExtract: .......In the office of the appellate authority well in time. If the Tribunal believed the evidence produced by the assessee, that is an end of the matter and no question of law arises. Assuming that the two questions referred to us are questions of law, they must be answered in the affirmative, in favour of the assessee and against the Revenue. No costs.
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