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2000 (7) TMI 177 - CEGAT, NEW DELHIExtract: ....... claim of legal import plausible and (iii) the discrepancies found in the entries in the baggage receipts do not whittle down their evidentiary value to a degree that it makes the documents incompetent and unreliable. 13.As a result, the appeal is allowed on setting aside the impugned older. Consequential relief if any, be allowed to the appellant.
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