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2007 (3) TMI 588 - CESTAT, CHENNAIExtract: ....... opportunity of being heard. It shall not be rejected on any ground without prior notice in accordance with the principles of natural justice. In the event of the claim being allowed, the provisions of Section 150 of the Customs Act shall apply to quantification of the claimant rsquo s share of sale proceeds. (Pronounced in open Court on 12-3-2007)
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