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1999 (1) TMI 259 - AT - CustomsExtract: .......is no reason to disbelieve the same. 5.2 emsp In the aforesaid facts and circumstances, the adjudicating authority has totally misdirected itself to discard the value declared by the appellants. Consequently, we set aside the impugned order and allow the appeal with resultant relief to the appellants. Operative part of the order already pronounced.
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