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1999 (9) TMI 312 - CEGAT, CALCUTTAExtract: .......ith directions to consider the appellants rsquo claim as regards the import of the gold biscuits in question under valid baggage receipt and get the same verified and redecide the matter in the light of the report of verification and the other evidences on record. As such the impugned order is set aside and the appeals are allowed by way of remand.
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