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1986 (9) TMI 315 - AT - CustomsExtract: .......6 months mentioned under Section 28 would not be attracted. 8. emsp Accordingly, this appeal is allowed and the order of the Appellate rsquo Collector is set aside and the matter is remanded to the Collector of Customs (Appeals), Bombay for de novo adjudication in the light of the observations earlier and disposal thereafter in accordance with law.
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