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2003 (3) TMI 155 - AT - CustomsExtract: .......e Rule 6. We make it clear that it will be open to the Commissioner to proceed under Rule 7 to 8 in case he comes to a conclusion after taking into consideration the reply submitted by the appellant that Rule 6 is not liable to be invoked. An opportunity of fresh hearing will also be afforded to the appellant. 28.The appeal is disposed of as above.
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