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2000 (10) TMI 478 - CEGAT, CHENNAIExtract: .......ommissioner (Appeals) has upheld the bona fides of the importer in the present case. We also come to the same conclusion that there was no intent to misdeclare the goods. 5. emsp In view of our findings above, we set aside the order and allow the appeal and order clearance of the goods as waste paper after verifying mutilation. Ordered accordingly.
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