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1995 (5) TMI 243 - CEGAT, NEW DELHIExtract: .......o the Collector Customs (Appeals) with the direction that he will examine the facts in the instant case in the light of the decision of the Hon rsquo ble Bombay High Court and proceed in the matter in accordance with the law after giving an opportunity to the appellants to be heard. 11. emsp In the light of above findings the appeal is disposed of.
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