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1986 (11) TMI 233 - CEGAT, BOMBAYExtract: ....... Customs Act are bad. The ratios of these decisions would apply by analogy in the present case. From all these foregoing points of view, we find that the order of the Addl. Collector is bad in law and that it requires to be set aside. Accordingly, we do so and remand the matter to the Addl. Collector for de novo adjudication in accordance with law.
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