2025 (2) TMI 387

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..... t of 17 Shipping Bills - The Tribunal remanded the matter for verification of Bank Realization Certificates (BRC) for all consignments - HELD THAT:- There is a gross delay of 220 days in filing the appeals which has not been satisfactorily explained. There are no good reason to interfere with the impugned order - The appeals are, therefore, dismissed on the ground of delay as well as on merits.

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