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1983 (5) TMI 253 - AT - CustomsExtract: .......nted, if he so chooses before the appropriate authority, i.e., the Collector (Appeals). The Collector (Appeals) shall, however, not reject the appeal on the ground of limitation if the appeal is presented within 15 (fifteen) days from the date of receipt of the appeal papers by the appellant on return of the papers by the Registry of this Tribunal.
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