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    <title>2004 (1) TMI 85 - HIGH COURT AT CALCUTTA</title>
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    <description>The Court annulled the Customs authority and Appellate authority&#039;s orders due to limitation issues. The petitioner, a Government of India Enterprise, was instructed to approach CEGAT for a de novo hearing within two weeks. CEGAT must adjudicate the case on its merits within two months, considering unjust enrichment and not strictly adhering to the time frame under Section 27 of the Customs Act.</description>
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