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2001 (12) TMI 154 - CEGAT, CHENNAI
Extract:
....... the goods on payment of redemption fine. They have clearly and categorically stated that they have nothing to do with the import of machineries. The law as stated above should be looked into while adjudicating the case. 31. Thus, all the above appeals are disposed of by remand for de novo consideration to the original authority on the above terms.