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1985 (4) TMI 166 - CEGAT, BOMBAYExtract: .......s uncontraverted. 24. emsp On careful consideration of all the aspects, I hold that the department has failed to establish that the goods imported by the appellants are lsquo disposal goods rsquo . I, therefore, allow this appeal and set aside the orders passed by the authorities below and direct that the appellants be granted consequential relief.
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