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2002 (6) TMI 73 - AT - CustomsExtract: .......view of what has been stated above, we hold that the impugned order had no evidence to stand on, nor it is sustainable in law. Accordingly, it is set aside and the appeal is allowed with consequential relief to the appellants. It is made clear that the appellants shall be allowed DEPB benefit as available at the declared FOB value and market value.
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