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2003 (7) TMI 414 - CESTAT, MUMBAIExtract: .......missioner of Customs, who shall re-examine the case, in the light of above clarifications from the office of the Director General of Foreign Trade, and pass fresh order in accordance with law after extending a reasonable opportunity to the appellants of being heard and explaining their defence. 6. emsp The appeals are thus allowed by way of remand.
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