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1990 (3) TMI 189 - CEGAT, NEW DELHIExtract: .......the present system. We had already observed that the claims made by the appellants cannot be sustained for want of evidence. We see no provision in Customs Act to support their claims. Therefore, both on first principles and in the facts and circumstances of this case, we Find no merit in these appeals. 14. We, therefore, dismiss all these appeals.
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