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1998 (11) TMI 234 - CEGAT, CALCUTTAExtract: ....... purchase documents have not been considered and appreciated by the adjudicating authority before releasing the goods in favour of the respondents. Accordingly, I set aside the impugned order and remand the case to the Commissioner, Customs for de novo adjudication in the light of the observations made above. The appeal is allowed by way of remand.
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