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2005 (6) TMI 84 - AT - CustomsExtract: .......erefore, the findings of the Commissioner are correct and based on evidence on record. We, therefore, find no reason to interfere with the Order of the Commissioner in dropping the demand for imports made under Bill of Entry No. 82 dated 26-5-94. The appeal of Revenue is accordingly rejected. (Dictated and pronounced in the open Court on 28-6-2005)
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