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1998 (9) TMI 226 - AT - CustomsExtract: .......ngth due to any special relationships between the two which has even indirectly affected the price declared. 25. emsp Taking all the facts and circumstances of the case in view, we therefore find that the impugned order is liable to be set aside on both counts and order accordingly. The appeals succeed with consequential relief, if any, as per law.
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