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1985 (7) TMI 108 - HIGH COURT OF DELHI AT NEW DELHIExtract: .......the present case, in my view, it was mandatory for the Assistant Collector of Customs to have given a finding on the same. In the result, the petition is allowed and the matter remanded to the Assistant Collector of Customs, Refund Section, New Customs House, Bombay, respondent No. 4 herein for decision in accordance with law. No order as to costs.
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