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2009 (6) TMI 914 - AT - CustomsExtract: .......mand the matter back to the Adjudicating Authority to reconsider the issue afresh, after appreciating the evidences which may be led by the appellant before him. It is needless to mention that a conclusion be reached only after granting an opportunity of personal hearing. Appeals are allowed by way of remand. (Pronounced in open Court on 17-6-2009)
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