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2004 (12) TMI 254 - AT - CustomsExtract: .......n his behalf, therefore, there is no merit in the submission made by the JCDR and the Commissioner, in his impugned order. The impugned order is set aside and the appeal allowed following the ratio of the judgment cited therein with consequential relief, if any. (Operative portion of this Order was pronounced in open court on conclusion of hearing)
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