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1999 (12) TMI 280 - AT - CustomsExtract: .......een passed. As a matter of fact, the finding of the Collector (Appeals) that the goods had themselves been taken over by the department on an auction which supports the view that the title to the goods have been passed on to the department from the importer, is not challenged. 5. emsp We therefore see no reason to interfere, and dismiss the appeal.
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