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2001 (2) TMI 720 - AT - CustomsExtract: .......urisdictional Commissioner of Customs who will provide an opportunity to both the sides to present their respective case and will then pass speaking appealable order, as per law. Thus, the impugned order-in-original is set aside and both the appeals of the Revenue are allowed by way of remand to the jurisdictional Commissioner of Customs, as above.
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