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2005 (5) TMI 121 - AT - CustomsExtract: .......the Chartered Accountant s Certificate. The Chartered Accountant s Certificate cannot be faulted in the present case. Respectfully following the ratio of the citations referred to by the learned Counsel, the impugned order is set aside and the appeal is allowed. (Operative portion of this Order was pronounced in open Court on conclusion of hearing)
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