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2003 (8) TMI 331 - CESTAT, CHENNAIExtract: ....... impugned order is set aside. However, the Commissioner of Customs will be at liberty, on completion of the enquiry, to pass any appropriate order in accordance with the relevant Regulations against the appellants at any time, after affording a reasonable opportunity of being heard, to them. Appeal of the appellants accordingly stands disposed off.
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