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1987 (1) TMI 376 - AT - CustomsExtract: .......ous rulings and followed the ratio decidendi thereunder in the single Member case in Customs Appeal No. 218/86 dated 20-8-1986. Following the ratio of all the aforesaid decisions, I am inclined to hold that the impugned order is without jurisdiction and is not legally tenable and in this view of the matter I set aside the same and allow the appeal.
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