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1988 (8) TMI 193 - CEGAT, NEW DELHIExtract: .......the goods under Item 17(3) must be and is hereby set aside. 14. In the view we have taken it is not necessary for us to refer any of the other authorities cited before us by both sides. Nor is it necessary for us to discuss any of the other contentions taken up before us. 15. In the result, the impugned order is set aside and the appeal is allowed.
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