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1999 (12) TMI 696 - CEGAT, CHENNAIExtract: .......him and then proceed to pass a speaking order in the matter, taking into consideration that the issue of the extended period is not remanded before him, but the classification of the product, the confiscability of the goods under seizure and the imposition of penalties, if any, would be the subject matter in these de novo proceedings ordered by us.
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