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1989 (4) TMI 236 - AT - CustomsExtract: .......e them and taking the materials which may be available into account and also such other materials as may be made available to them and the A.C. may reconsider the matter and re-examine the case and finalise the demand and then take such further action as may be called for in terms of the law. With these observations the case is remanded to the A.C.
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