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1983 (8) TMI 265 - CEGAT NEW DELHIExtract: .......emsp;As a result the appeal is allowed. The order under appeal is set aside and the matter remanded to the Collector of Customs (Appeals) for a de novo decision in the light of observations made above. As the goods are still under detention, the matter should be decided as early as possible but not later than 90 days from the receipt of this order.
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