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1986 (8) TMI 247 - CEGAT, MADRASExtract: .......appeals are remitted back to the original authority who shall decide the limited question with reference to the genuineness of the baggage receipts relied upon by the appellants vis-a-vis the goods under seizure and the duty leviable on the goods as per law after affording them an opportunity of being heard. The appeals are disposed of accordingly.
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