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1990 (5) TMI 121 - CEGAT, NEW DELHIExtract: .......ce of correspondence between the appellants and the supplier brought on record, we are of the view that omission of the number lsquo 115 rsquo is not without significance. The importer/appellants have not been able to establish the identity of the goods for which the burden lies on them. 6. In view of the foregoing discussion, we reject the appeal.
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