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2004 (12) TMI 155 - AT - CustomsExtract: .......chinery in question was unfit for use and the foreign supplier is not insisting on re-export of the same the only option available to the Appellants was to abandon the goods for which permission is available to them under the Board s Circular, dated 10-9-1999. Accordingly we set aside the impugned Order and allow the appeal filed by the Appellants.
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