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2001 (4) TMI 111 - AT - CustomsExtract: .......s not given any finding in respect of restriction imposed on the goods in question, i.e. beef tallow w.e.f. 5-6-1981, hence the issue involved in these appeals requires re-consideration. The impugned orders are set aside and matter is remanded to jurisdictional Commissioner of Customs for de novo consideration. Appeals are allowed by way of remand.
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