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2000 (12) TMI 106 - SC - CustomsExtract: ....... matter as above, we are unable to record our concurrence with the order of the Tribunal (CEGAT). 7.We, accordingly, allow this appeal. The order thus stands set aside and quashed. It is, however, clarified that this order is passed in the peculiar facts and circumstances of the matter in issue and would not be treated as a precedent in any matter.
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