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2004 (7) TMI 134 - CESTAT, NEW DELHIExtract: .......cedures (Vol. 1). You are advised to approach concerned Customs Authorities for redemption of BG/LUT. It is also not the case of the Revenue that the Appellants had procured garments from the market for the purpose of exporting the same in fulfilment of their export obligation. Accordingly we set aside the impugned Order and allow both the appeals.
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