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2004 (9) TMI 240 - AT - CustomsExtract: .......er is set aside and appeal allowed. (v) Nothing contrary, has been shown to the above view. No orders on DEPB eligibility could be made by the Commissioner. (vi) The penalty and redemption fine imposed in this case cannot be up- held. 3.Consequent to the findings herein the order is required to be set aside and appeals allowed. Ordered accordingly.
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