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1998 (8) TMI 242 - AT - CustomsExtract: .......ph 27(2) of the Import Trade Control Handbook. 8. For the foregoing reasons, I see no reason to interfere with the impugned order in original though, as contended in the appeal, it has not spelt out the reasons for the conclusion reached properly. That does not, however, detract from the finding. I uphold the order in appeal and dismiss the appeal.
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