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2000 (4) TMI 93 - AT - CustomsExtract: .......ulated in Section 28 of Customs Act, and impugned order confirming the duty amount cannot be upheld. So the points raised is answered in the affirmative. Hence we pass the following. ORDER For the reasons discussed above, appeal is allowed with consequential relief if any, according to law, and the impugned order against the appellant is set aside.
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