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2002 (11) TMI 420 - SETTLEMENT COMMISSION, CUSTOMS & CENTRAL EXCISE, NExtract: .......eedings before it and, therefore, the case is sent back to the proper officer in exercise of power vested under Section 127-I of the Customs Act, 1962 and the said officer shall there upon dispose of this case in accordance with the provisions of the Act, as if there is no application under Section 127B has been made. All concerned may be informed.
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