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1982 (2) TMI 293 - ALLAHABAD HIGH COURTExtract: .......passed. Since, in this case, no positive finding has been recorded that the applicant had made sale of tyres to the extent aforesaid after importing them, it is obvious that the liability fastened upon him cannot be upheld. The revisions succeed and are allowed. The orders passed by the authorities are set aside. Parties shall bear their own costs.
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