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1999 (9) TMI 906 - CEGAT, CALCUTTAExtract: .......e by the appellants. As such I set aside the same and remand the matter to the Commissioner of Customs, Calcutta for de novo adjudication. Needless to say that effective opportunities would be given to the appellants to putforth their defence and the appellants would fully cooperate in the matter. Appeals as also the stay petitions get disposed of.
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