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        Exemption from Establishment Charges from the Custodians - there is dispute that all the four respondents have been appointed/ notified as ‘Custodians’ well before the 26.06.2002 and as per circular No. 27/2004- Cus dated 06.04.2004 and 13/2009-Cus. dated 23.03.2009, recovery of establishment charges/ cost recovery charges stands exempted/waived. - AT

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