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The High Court set aside the order of the Deputy Collector of Customs due to failure to provide a reasonable opportunity of hearing to the writ petitioner as required by Section 124 of the Customs Act. The case is remitted back to the Deputy Collector for fresh disposal after granting an opportunity of hearing. The Deputy Collector must inform the date of the hearing at least two weeks in advance and dispose of the matter within two months. No costs are awarded, and parties must act on a xerox copy of the order.
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