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2002 (2) TMI 1091 - CEGAT, KOLKATAExtract: .......ner of Customs, Calcutta or any other competent officer having jurisdiction to decide, to re-adjudicate the matters after issuing fresh show cause notices within a month of the said show cause notice and in view of the principles of natural justice. In view of the foregoing we do not find any merits in the Reference Application and reject the same.
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