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1989 (5) TMI 225 - AT - CustomsExtract: ....... that it is a fit case for remand. 21. We, therefore, allow the Appellants rsquo appeal by remand and set aside the order of the lower authorities and direct that the matter should be adjudicated de novo by the Assistant Collector in the light of our findings and observations above after giving the appellants an opportunity to put forth their case.
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