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2007 (1) TMI 474 - AT - CustomsExtract: ....... been seized. He shall also consider penal action on the concerned persons in respect of offences relating to such seized goods committed outside the jurisdiction of the 100 EOU. 10. emsp The appellants should be given a reasonable opportunity of being heard. 11. emsp Appeals are allowed by way of remand on the above terms. (Dictated in the Court.)
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