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1996 (9) TMI 307 - AT - Customs

The Revenue Appeal was dismissed by the Appellate Tribunal CEGAT, New Delhi as unsubstantiated and non-maintainable due to defects in the appeal papers. The Collector of Customs did not independently apply his mind before authorizing the appeal, and essential documents were not produced by the Revenue to counter the respondents' contentions.

 

 

 

 

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