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2001 (8) TMI 204 - AT - CustomsExtract: .......s not a new levy. As against the above the appellants have not placed the factual position on record. Accordingly we refrain from passing any orders on the said issue. 4.5 Inasmuch as the appeal has been allowed on the main submission of the appellant, we set aside the impugned order and allow the appeal with consequential relief to the appellants.
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