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1988 (2) TMI 307 - AT - CustomsExtract: .......llector to retry the case and in the retrial, the importer shall produce all requisite certificates that are necessary to prove their claim to exemption. But in so doing, the Assistant Collector shall not insist on a bond as the Collector (Appeals) did. He shall take the payment of full duty in cash as that bond. 5. The impugned order is set aside.
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