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2003 (9) TMI 139 - CESTAT, KOLKATAExtract: .......ustoms Act. 6. In view of our above discussion we are of the considered opinion that the ratio of the decision cited by the appellants in the case of Premnath Diesels Pvt. Ltd. (supra) is applicable to the present case. Respectfully following the ratio therein, we set aside the order impugned and allow the appeal, with consequential relief, if any.
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