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2002 (11) TMI 135 - AT - CustomsExtract: ....... was passed. The effect of the order as upheld by us has restored the goods to the firm. In the absence of any cross-objections filed by the partners of the firm we would not make any orders as regards the sale proceeds. The concerned persons are at liberty to take the issue up with the proper Customs Officer. 22.The appeals fail and are dismissed.
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