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..... r hearing, the applicant was not present. On the last occasion also he had asked for adjournment. In the appeal memorandum and in the stay application, the prayer made is that the matter be decided on the records available. I proceed to do so. 2. The appellant received one Yamaha Multi Track Cassette recorder and 2 Gitar Signal Processors by courier from his sister working in Dubai. The valu .....

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