Delete the whole Smart List and reload the right records again.
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Try to leverage outlineload Utility. For command line paramaters: Administrator's Guide
For the sample file format : hhttp://4.bp.blogspot.com/-dzmJaV0Cw-E/TbXPb1IFLII/AAAAAAAADFE/iY55xv2_Ggg/s1600/image008.png
Hope this Helps....
Thanks for your suggestion. I checked the outlineload utility but not sure should I enter deleteentry in operation field?