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2002 (5) TMI 345 - AT - CustomsExtract: ....... the appellants, set aside the impugned order passed by the Commissioner (Appeals) and remand the matter to him for de novo consideration of the appeals on merits as per law. The appellants shall be afforded a reasonable opportunity of hearing before taking the final view in the matter. 3. emsp The appeals are thus allowed by remand in above terms.
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