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2000 (9) TMI 362 - CEGAT, NEW DELHIExtract: .......ances there is no justification to demand the duty based upon the inventory list prepared by the Income-tax authorities since that inventory statement itself has been set aside by the higher authority in the Income-tax department. In the facts and circumstances, I do not find any infirmity in the impugned order and accordingly, appeal is dismissed.
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