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2005 (5) TMI 226 - CESTAT, NEW DELHIExtract: ....... the consignment was not legal under those provisions, the impugned order is set aside. The lower authorities are directed to return the consignment, including the 25 pieces which have been imported in excess of the declaration, to the appellant after assessing them to customs duty. The appeal is allowed. Pronounced and dictated in the open Court .
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