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1998 (11) TMI 195 - AT - CustomsExtract: .......d already discussed in the preceding paragraphs and therefore, legally also, the department rsquo s arguments do not hold water. 14. emsp In view of the above position, I agree with the conclusion of my learned Colleague that the impugned order is required to be set aside and appeal is required to be allowed, as already announced in the open Court.
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