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1990 (1) TMI 256 - CEGAT, NEW DELHIExtract: .......d rulings of the Hon rsquo ble Supreme Court noted supra, we are not inclined to accept the arguments of the Revenue in this appeal. The reasonings given in the impugned order-in-appeal by Collector of Customs (Appeals) Bombay are in conformity with the well laid down propositions and hence there is no merit in the appeal and the same is dismissed.
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