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1987 (11) TMI 264 - CEGAT, NEW DELHIExtract: ....... on the basis of further evidence that the appellants may produce before him. 3. As a result, we set aside the impugned order and remand the matter for de novo decision to the Assistant Collector of Customs, Bombay after affording an opportunity to the appellants and adducing evidence in support of their claim. The appeal is thus allowed by remand.
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