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2004 (5) TMI 104 - AT - CustomsExtract: .......rt, the findings of the said test report have to be discarded as also the findings based on the said report. 5. Accordingly on this limited point, we note that, the order passed by the Commissioner cannot be sustained. Consequently, we set aside the impugned order, and allow the appeal, with consequential relief, if any, in accordance with the law.
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