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2001 (12) TMI 116 - AT - CustomsExtract: .......he party cannot be held guilty of mis-declaration only for the reason they put forward an untenable claim for exemption from duty. The Commissioner (Appeals) has come to the correct conclusion on this point and it was totally unnecessary on the part of the Revenue to have filed this appeal. 5. In the light of the above, we dismiss both the appeals.
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