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1990 (8) TMI 277 - CEGAT, CALCUTTAExtract: .......y the Collector (Appeals) in the light of his own observation. The Collector may call for the goods for his personal examination to note whether they are genuine foreign branded goods or duplicates as contended by the learned Consultant. The matter is remanded to the Collector (Appeals) for de novo examination in the light of the above observation.
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