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1997 (6) TMI 257 - CEGAT, CALCUTTAExtract: .......as been rebutted by production of documentary evidence. Having regard to the above aspects, we do not find any legal or factual infirmity in the order of the learned Commissioner of Customs, Calcutta. In the circumstances, we uphold his order on the issue in respect of release of the non-notified goods. The appeal is disposed of in the above terms.
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