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1983 (4) TMI 285 - AT - CustomsExtract: .......oil, it would not be proper to draw any adverse inference by totally ignoring the certificate from suppliers produced by the appellants. 10. In the light of the foregoing, we are of the opinion that this is a fit case where the benefit of doubt could be given to the appellants. The appeal is accordingly allowed and impugned order is set aside.
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