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1998 (2) TMI 230 - CEGAT, MADRASExtract: .......pellants in terms of the said notification is a valid document in law. We also therefore find that the demand under Section 28 of the Customs Act upheld by the impugned Order-in-Appeal does not suffer from any legal infirmity and no interference is called for upon it. Therefore, there is no merit in these appeals and they are dismissed accordingly.
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