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2005 (2) TMI 356 - AT - CustomsExtract: .......certifies that the appellants had set up a refinery, the Customs authorities remain impervious to any persuasion. If each authority interprets the facts and laws as per their whims then the Government machinery would never function at all. With these observations, we allow the appeal with consequential relief. (Pronounced in the Court on 14-2-2005)
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