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2000 (4) TMI 723 - CEGAT, CHENNAIExtract: .......n opportunity of hearing to the appellants. The aspect pertaining to the imposition of penalty is to be re-considered along with the matter remanded. The Commissioner shall re-adjudicate the matter in terms of law. The Commissioner shall expeditiously complete the remand proceedings, as the goods are still under Customs charge. Ordered accordingly.
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