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1989 (10) TMI 229 - AT - CustomsExtract: .......ew Delhi has got jurisdiction. We further direct that the Collector of Customs, (Appeals) New Delhi will dispose of the appeals on merits after granting opportunity of hearing to the respondents and shall observe principles of natural justice. In the result the 36 appeals are allowed by way of remand and 36 cross objections disposed of accordingly.
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