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The Appellate Tribunal CESTAT, Mumbai heard an appeal by Console Agent M/s. DHL Denzez Lemuir Pvt. Ltd. against the Commissioner of Customs (A) Airport's order rejecting the appeal as time-barred. The Tribunal directed the Commissioner to submit the original record and note sheet. Pending that, the penalty pre-deposit amount was maintained, subject to a cash deposit of Rs. 25,000 within 10 days.
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