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2005 (5) TMI 227 - AT - CustomsExtract: .......ferred cases relied upon by the Counsel, in the light of the facts and circumstances detailed above, is not attracted to the case of the appellant and as such no benefit of the same can be extended to him. 7. Consequently, the impugned order against the appellant is upheld and appeal of the appellant is dismissed. (Order dictated in the open Court)
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