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1987 (8) TMI 288 - CEGAT, BOMBAYExtract: .......llector of Customs (Appeals) was wrong in holding that the ratio of the decision of the Tribunal in Order Nos. 718-719/85-C dated 24-10-1985 was applicable to the facts of the appeals before him. I, therefore, set aside the order of the Collector (Appeals) and allow all these appeals and restore the orders passed by the Deputy Collector of Customs.
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