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2000 (8) TMI 119 - CEGAT, COURT NO. IV, NEW DELHIExtract: .......goods without payment of duty by the appellants being well reasoned is perfectly valid. We do not find any cogent ground to disagree with his findings of the fact arrived at by him for confirming the duty demand and imposing penalty, on them. 14.Consequently, there is no merit in the appeal of the appellants and the same is ordered to be dismissed.
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