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1998 (8) TMI 408 - CEGAT, NEW DELHIExtract: ....... the value of goods clandestinely removed, duty payable and the penalty justified in the facts of the case. MAJORITY ORDER The matter is remanded back to Collector for de novo consideration in accordance with law. Sd/- emsp emsp emsp (Jyoti Balasundaram) Member emsp (Judicial) Sd/- emsp emsp emsp emsp (S. K. Bhatnagar) emsp Vice President emsp emsp
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