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1996 (10) TMI 205 - AT - CustomsExtract: .......y of the charges has been upheld in the later judgment referred to and relied upon by Shri V. Lakshmikumaran, ld. Counsel. 10. emsp In the result, we find that the order of the Collector based on wrong appreciation of facts and law cannot sustain. We accordingly allow the appeal, set aside the impugned order and direct consequential relief, if any.
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