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1987 (9) TMI 225 - CEGAT, BOMBAYExtract: ....... 113(1) of the Customs Act. The parties are at liberty to adduce evidence before the Additional Collector. The Addl. Collector shall determine the question as to the applicability of Chapter IV-B and other questions in the light of the observations contained in this order and thereafter pass such order as he consider fit but in accordance with law.
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