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2003 (8) TMI 69 - AT - CustomsExtract: .......cation referred to above, could not be denied to them in view of the ratio of law laid down by the Tribunal in the above referred cases. That being so, the impugned order of the Commissioner (Appeals) cannot be sustained and we set aside the same. All the appeals of the appellants are allowed with consequential relief if any, permissible under law.
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