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2002 (3) TMI 190 - AT - CustomsExtract: .......nt which has taken so much time for finalizing the assessment in this unsatisfactory manner, cannot find fault with the assessee for not being cooperative. We are convinced that the contentions by the appellant in this appeal challenging the impugned order are justified. 5. In view of the above, we set aside the impugned order and allow the appeal.
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