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2000 (8) TMI 435 - AT - CustomsExtract: ....... the claim made by Shri V.S. Nankani. On the short point of the infirmity in the impugned order, this appeal is allowed. The case is remanded to the Jurisdictional Commissioner to decide the issue afresh and to calculate the duty amount and pass appropriate orders in accordance with law, after affording opportunity to the appellants of being heard.
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