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1995 (2) TMI 181 - CEGAT, NEW DELHIExtract: .......the appellants. Therefore, in view of the specific provisions under which alone abatement under Section 22(1) Customs Act, 1962, can be granted to warehoused goods, and since these conditions are not fulfilled in the present case, there is no reason to interfere with the order passed by the Collector (Appeals). The appeal is, accordingly, rejected.
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