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2006 (3) TMI 368 - AT - CustomsExtract: .......this view of the matter, the order is set aside and the matter remitted back to redetermine the issue of liability from the sludge/sediments as arrived at thereon above and thereafter the question of confiscation and penalty to be determined after hearing the assessee-importer. 7. emsp Appeals allowed as remand in above terms. (Pronounced in Court)
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