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1987 (11) TMI 214 - CEGAT, NEW DELHIExtract: .......t going into the other merits. 18. Accordingly this appeal is allowed, the order of the Additional Collector dated 26-3-1984 is set aside and the matter is remitted to the Additional Collector of Customs, Delhi Airport for readjudication in the light of the observations contained earlier and thereafter disposal of the matter in accordance with law.
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