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2005 (10) TMI 152 - AT - CustomsExtract: .......the certificate of origin of goods. No other reason has been stated by the lower appellate authority for denying the benefit of the notification to the importer. 3. For the reasons noted above, we set aside the impugned order and allow this appeal, with consequential relief. (Operative portion of the order was pronounced in open Court on 3-10-2005)
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