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1987 (6) TMI 223 - CEGAT, CALCUTTA
Extract:
.......nces of the case and the position in law as cited above, the impugned order of the Collector of Customs, Calcutta, is without jurisdiction and bad in law. It is set aside as such. 88. The appeal is accepted, as announced in the open Court. 89. As the main appeal has been accepted, the M.A. No. 11/87, has become infructuous. It is dismissed as such.