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2003 (3) TMI 568 - SETTLEMENT COMMISSION, CUSTOMS & CENTRAL EXCISE, MExtract: .......plication under Section 127B of the Customs Act, 1962 was ever made. We return both these cases to the proper officer as envisaged under Section 127-I of the Customs Act, 1962 and proper officer shall be entitled to all the advantages provided under sub-section (2) of Section 127-I of the Customs Act, 1962. All concerned to be informed accordingly.
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