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1997 (2) TMI 140 - SCH - Customs
Extract:
.......another person in the same position as the respondent, could not have remanded this matter. If that order of the Tribunal remains in operation, the authority below shall, notwithstanding this order, not be entitled to proceed. 4. With this reservation, the appeal is allowed and the judgment and order under appeal is set aside. No order as to costs.