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2012 (4) TMI 564 - HC - CustomsExtract: .......are quashed and set aside and the matter is restored to the file of the adjudicating authority for fresh consideration on merits and in accordance with law. 3. The contentions of both the parties are kept open. 4. Parties are at liberty to adduce additional evidence. 5. The appeal is disposed of accordingly with no order as to costs.
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