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2003 (6) TMI 425 - CESTAT, MUMBAIExtract: .......Assistant Commissioner are nothing more than an explanation to the appellant as to the fact that the bill of entry had been finalised. They do not themselves constitute grounds for action. In the light of this position, the conclusion of the Commissioner (Appeals) that the appeal was barred by limitation has to be applied. 4. emsp Appeal dismissed.
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