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2003 (1) TMI 744 - CEGAT NEW DELHIExtract: ....... In view of the discussion made above, the impugned order of the adjudicating authority (Commissioner of Customs - General), cannot be sustained and the same is set aside. The seized goods are also ordered to be released to the appellants. Both the appeals of the appellants are allowed with consequential relief, if any, in accordance with law.
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