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2001 (8) TMI 135 - HC - Customs
Extract:
.......at significance as action is under a fiscal statute and may ultimately lead to a civil death. 14.In the aforesaid premises, we direct the Tribunal to re-hear the matter and decide the issues involved in accordance with law. We make it clear that we have not expressed any opinion on the merits. Writ petition is allowed to the extent indicated above.