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1993 (4) TMI 152 - CEGAT, NEW DELHIExtract: .......note that the appellate authority has not given any reasons for rejecting the DGTD certificate and end use certificate placed by the importer in the first instance. Hence the reasons given by the ld. Collector is also not sustainable in law. In the result the importers contentions requires to be accepted by allowing the appeal we order accordingly.
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