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2003 (1) TMI 184 - AT - CustomsExtract: .......and such orders cannot be upheld. 7. In view of our findings, the order of recovery of drawback with interest as paid erroneously cannot be upheld and or the penalties as imposed on the two appellants herein are held to be uncalled for. The entire order needs to be set aside and the two appeals are required to be allowed with consequential benefit.
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