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1999 (1) TMI 479 - CEGAT, MUMBAIExtract: ....... been made by demand draft. It is in the normal trade channel. I therefore feel that the authorities have wrongly invoked the provisions of the Customs Act. So it appears that the entire action of the Customs Department is wrong in law in this case. Hence I allow the appeal setting aside the impugned order ordering any consequential relief, if any.
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