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2016 (1) TMI 1109

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..... r the Respondent JUDGEMENT Per R. Periasami After hearing both sides, we find that the short issue is involved in this case where Commissioner (Appeals) has dismissed the appeal on time-bar. 2. Ld. advocate for the appellant submits that they filed Bill of Entry on 26.8.2006 for import of natural rubber and the goods were assessed. Part of the goods were cleared duty-free and part of the goods .....

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