1993 (1) TMI 101

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..... ion 131B in the Customs Act, the first respondent could not have disposed of the case on 23-12-1987, as the value of the goods concerned in this case exceeds more than Rs. 10,000/-. As per the provision of Section 131B of the Customs Act, the Tribunal constituted alone should have dealt with the case and passed orders on the appeal preferred by the petitioner herein pending before the first respon .....

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