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2005 (6) TMI 104 - CESTAT, MUMBAIExtract: .......the Hospital is set aside as there is no evidence on record to show that the ingredients of Section 112(a) of the Customs Act, are made out against him. 3. In the result, Appeal No. C/32/200-Mum. filed by the hospital is partly allowed while Appeal No. C/33/2000-Mum. filed by Mr. Noshir Patel is allowed in full. (Operative part pronounced in Court)
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