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    <description>The court criticized numerous drafting errors in the memo of appeal filed by the Union of India and the Asstt. Collector of Customs, including incorrect dates, incoherent drafting, and discrepancies in duty amounts. Despite considering a Full Bench decision and the belated filing of the appeal, the court dismissed the appeal due to lack of bona fides and imposed costs of Rs. 1,000 on the appellants for professionalism and compliance.</description>
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