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2008 (5) TMI 514 - AT - CustomsExtract: .......s without saying that both the authorities shall give the party reasonable opportunities of being heard and that none of them shall take into account anything contained in the order of Commissioner (Appeals). 5. emsp In the result, the appeal stands allowed by way of remand. (Operative portion of the order was pronounced in open court on 12-5-2008)
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