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1978 (4) TMI 100 - HC - CustomsExtract: .......(a) and (b) of the petition and I direct the Customs Authorities to proceed according to the law laid down in this judgment and to assess these goods under Item 63 (9) of the Customs Tariff. If by such assessment any money becomes refundable to the applicant, the same should be refunded to the applicant after such fresh assessment according to law.
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