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2006 (2) TMI 423 - CESTAT, CHENNAIExtract: .......ity. 4. emsp The Collector had no power of review. Even this Tribunal has no power of review under the Customs Act. Hence the department rsquo s appeal against the illegal review made by the Collector of Customs is well-founded. In the result, the impugned order gets set aside and the appeal is allowed. (Order dictated and pronounced in open Court)
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