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2001 (3) TMI 98 - SCH - CustomsExtract: ....... Tribunal. We clarify that it shall be open to the assessing officer, acting pursuant to the order of remand, to examine, if by virtue of certain notification, the show cause notice issued by the DRI officers was valid and competent, and if that be so, then, to record a finding accordingly. 2. Subject to these observations, the appeal is dismissed.
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