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1993 (11) TMI 60 - HIGH COURT OF JUDICATURE AT MADRASExtract: ....... the following terms. The Appellate Authority viz. the Collector of Customs, Appeals, shall decide the appeal on merits and in accordance with law, without referring to any of the findings recorded or the observations made by the learned Single Judge in the order dated 8-10-1993 passed in W.P. No. 16991 of 1993. There shall be no order as to costs.
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