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1990 (6) TMI 182 - AT - CustomsExtract: .......istinguished from the facts of this case. In our opinion, the principles enunciated in those decisions squarely applies to the facts of the case. In such circumstances, the appeal is allowed, and the impugned order of the Collector of Customs and Central Excise (Appeals) is set aside. The appellant is entitled for the consequential reliefs, if any.
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