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2000 (7) TMI 435 - AT - CustomsExtract: ....... submissions we proceed to decide this appeal. 4. emsp The law declared by the Jurisdictional High Court in the form of this order is binding on this Tribunal being in their Jurisdiction (East India Commercial Co. Ltd. v. Collector of Customs, Calcutta) 1983 (13) E.L.T. 1342 (S.C.). In terms of this order we allow this appeal of Shri Gaurang Mehta.
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