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1992 (1) TMI 232 - AT - Customs

The Appellate Tribunal upheld the Additional Collector's order dated 25-1-1990, stating that it was within his powers to allow the substitution. The Tribunal found that the Assistant Collector's order was not a quasi-judicial order and did not warrant review. The Tribunal also noted that the effective date of a notification was not a key issue in the appeal, as there was no evidence on when the notification was made available to the public. The application for rectification was rejected.

 

 

 

 

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