1999 (3) TMI 378

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..... The goods imported by the appellant were assessed to duty by the orders on the bill of entry which was filed before the Assistant Collector on 27-7-1981. The Department was aggrieved by his order accepting the stapler to be covered by an additional licence on the ground that such an import licence was not valid to cover paper consumer goods. No action was taken however to file an application un .....

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..... eard Departmental Representative who adopts the reasoning in the impugned order. 3. The right to file the application contained in section 130 was extinguished after the expiry of a period of one year from the date of the Assistant Collector's order. Such extinguished right could not to be revived three months later by amendment of section 130. It is no doubt true that procedural law is, retrosp .....

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