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2000 (5) TMI 500 - CEGAT, NEW DELHIExtract: .......sp In view of the foregoing findings and observations, I set aside the impugned order and allow this appeal. It is, however, made clear that this order will not stand in the way of the competent customs authorities proceeding against the appellants after issuing to them proper show-cause notice, if such proceedings are otherwise permissible in law.
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