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2018 (2) TMI 587 - AT - CustomsBenefit of N/N. 106/95-Cus - fabrics - imports with a condition of re-export of the final product - Held that: - it appears that the test results cannot be validated by subsequent retest on resubmission of the samples. It is evident that the original testing was made on estimation. No case has been made by the department and no corroborative evidence has been placed before us - appeal allowed - decided in favor of appellant.
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