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2005 (1) TMI 213 - AT - CustomsExtract: ....... the group which had earlier assessed the Bill of Entry in question at Bombay Port. While adjudicating in the de novo proceedings, the Collector of Customs should hear the appellants on all issues, which are kept open and pass a suitable order dealing with the issues raised before him. In view of our finding, the appeals are allowed in above terms.
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