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2003 (12) TMI 200 - CESTAT, MUMBAIExtract: .......ed to be produced before the customs authorities at Mumbai and they had no business to question the legality of imports, when there was a clear evidence that the goods were loaded in the train from Trivandrum. 9. Accordingly, I set aside the order passed by the lower authorities and allow the appeal with consequential relief in accordance with law.
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