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    <title>1991 (1) TMI 310 - CEGAT, CALCUTTA</title>
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    <description>The Tribunal set aside the Collector&#039;s order and allowed the appeals by way of remand, directing the appellants to file stay petitions within three weeks for a fresh decision by the Collector of Customs (Appeals), Calcutta. The Tribunal criticized the denial of natural justice in dismissing the appeals without considering financial hardship and emphasized the need to uphold legal rights in disputed cases, particularly due to delays in finalizing assessments caused by departmental procedures.</description>
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