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2006 (12) TMI 294 - AT - CustomsExtract: .......on 9(2). 5. emsp In the result, the impugned proceedings are set aside and ld. Commissioner of Customs is directed to issue a speaking order on the intimation given by the appellants under Regulation 9(2). It goes without saving that the party shall be given a reasonable opportunity of being heard also. (Order dictated and pronounced in open Court)
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