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2001 (3) TMI 211 - CEGAT, COURT NO. I, NEW DELHIExtract: ........ 7. In view of our findings recorded above, we are unable to sustain the orders passed by the lower authorities. We set aside both the orders and allow the present appeals. It is upto the Customs authorities to finalise the assessment first and then proceed against the appellants in accordance with law as well as the principles of natural justice.
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