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    <description>The court accepted the appeal, setting aside the order of the Single Judge and the respondent authority. It directed the respondent to proceed in accordance with the law and the observations in the judgment, clarifying that the Kar Vivad Samadhan Scheme 1998 is applicable to the appellant&#039;s case. The court held that an oral show-cause notice under Section 124 of the Customs Act is valid for the purpose of the scheme, aligning with principles of natural justice and scheme objectives.</description>
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