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2001 (3) TMI 182 - AT - CustomsExtract: .......h as possible. Moreover, the precedent decision cited by the learned Counsel for the importer, namely Alfa Exim and Sandeep Impex P. Ltd. 1997 (95) E.L.T. 366 (T) 1997 (71) ECR 287 , clearly clinches the issue in favour of the respondents. We are therefore of the view that the Department has not made out any case. Hence the appeal stands dismissed.
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