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2000 (1) TMI 84 - CEGAT, MADRASExtract: .......ered in the light of our above observations. Since the matter is very old and the goods are still lying in Customs custody and therefore deteriorating, it is but necessary for ld. Commissioner (Appeals) to finalise this de novo proceedings within four months from the date of receipt of this order. The appeal is allowed by way of remand accordingly.
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