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2004 (7) TMI 549 - CESTAT, KOLKATAExtract: .......mmissioner of Customs, Customs House, Kandla. In this case, since the party has filed a retention application and has also filed an appeal before CESTAT, Mumbai against the same order, this is the abuse of the process of law. Accordingly, we reject the retention application as also the appeal filed by the appellant in this case as not maintainable.
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