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1956 (11) TMI 31 - HC - CustomsExtract: .......9. We cannot refrain from remarking that the Collector might well have taken a more lenient view of the respondents' case having regard to the fact that they were misled by the advice of the Supenintendent of Central Excise. The appeal is allowed and W.P.No. 642 of 1954 is dismissed, but in the circumstances, there will be no order as to costs.
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