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1984 (6) TMI 227 - AT - CustomsExtract: .......₹ 18,000/-. The goods in question were neither smuggled nor was there any evasion of Customs duty payable in respect of the goods. The order passed by the learned Collector (Appeals) is not only legal but is wholly just. 13. After careful consideration of all the aspects, I see no merits in this appeal and accordingly I dismiss the same.
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