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1997 (7) TMI 151 - SUPREME COURTExtract: .......s to remit the matter to the Commissioner of Customs, Calcutta. For this reason alone, the Tribunal s order must be set aside. 6. Accordingly, the appeals are allowed. We remit the matter back to the Commissioner of Customs, Calcutta to decide the same afresh after giving opportunity of hearing to both sides. The appeals are allowed in these terms.
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