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1991 (3) TMI 281 - CEGAT, CALCUTTAExtract: .......rly, when the appellant had contested this fact. Since there is no such material available and produced by the department to prove this factor, the question of violation of Section 113(1) of the Customs Act, 1962 also does not arise in this case. Accordingly, both these appeals are allowed. The appellants are entitled for the consequential reliefs.
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