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1995 (8) TMI 127 - CEGAT, MADRASExtract: .......referrable and relatable to the goods exported. The original authority is directed to reconsider this issue after giving opportunity to the other side as per law and dispose of the matter in accordance with law. In this view, the impugned order is set aside and the matter is remanded to the original authority for consideration of the matter afresh.
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