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2001 (11) TMI 77 - SC - CustomsWhether the respondent herein is a related person to M/s. Rosemount Inc. of USA? Held that:- Once the case of the Revenue that the American and the Indian Company (respondent) are related persons, fails, we think the Tribunal was justified in setting aside the orders of the original as well as the appellate authority and we find no reason to interfere with the same. Appeal dismissed.
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