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2002 (5) TMI 145 - AT - CustomsExtract: .......esorting to Regulation 23, the order in the light of all the judgments cited cannot be applied and requires to be set aside which we order accordingly. However, the Commissioner is at liberty to proceed afresh in the matter by following the principles of natural justice and procedure laid down under CHALR 1984. Appeal is allowed on the above terms.
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