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1987 (1) TMI 363 - CEGAT, NEW DELHIExtract: .......117/78, dated 9-6-1978 when such an undertaking was given by the appellant companies to the Asstt. Collector or Collector of Customs, Madras. Relying on Tribunal decision in the case of Metro Exports mentioned supra, we allow the appeals on the question of jurisdiction itself without going into the merits of other questions involved in the appeals.
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