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2009 (10) TMI 681 - CESTAT MUMBAIExtract: .......mine the matter within the provisions of Section 27 and 27(2) of the Customs Act, 1962. 6. I do not find any infirmity in the impugned order and the same is upheld with the direction to the lower appellate authority to examine the case as directed by the original adjudicating authority. Accordingly, the appeal is disposed off. (Pronounced in court)
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