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1991 (6) TMI 87 - ITAT AHMEDABAD-AExtract: .......d taking into account the ratio of the decisions referred to above, we find that decision in the case of Piara Singh was not applicable in our case and as such no deduction was allowable on the basis of said decision in respect of confiscation of diamonds by customs officers by order dt. 30th March, 1983. 13. In the result, the appeal is dismissed.
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