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1986 (10) TMI 234 - AT - CustomsExtract: .......hala and Shri S.K. Lihala as well as of Shri Kashi Nath Panda are taken into account by the original authority which has not been done, we set aside the Order-in-Original passed by the Addl. Collector and remand the case back to him for de novo adjudication in accordance with law and the prescribed procedures keeping in mind the above observations.
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