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1991 (1) TMI 297 - AT - CustomsExtract: .......doubt that there was complicity amongst all the parties for the subject import, and the effort now made to throw the entire blame on the other one, is a futile attempt to save themselves. I, therefore, concur with Brother Jayaraman in that regard also. 20. I, therefore, agree with the order proposed by Brother Jayaraman, and also order accordingly.
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