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2005 (3) TMI 370 - AT - CustomsExtract: ....... is also required to be set aside. (i) In this view of the findings as hereinabove, the undervaluation arrived on the clubbed imports on BE s filed by different importers cannot be upheld. 2. In view of the findings hereinabove, these appeals are to be allowed after setting aside the order. 3. Ordered accordingly. (Pronounced in Court on 18-3-2005)
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