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2007 (2) TMI 489 - CESTAT, CHENNAIExtract: .......refusal of the appellant to recognise Port Trust as a Government institution for the purpose of Section 27(1) of the Customs Act. We are of the opinion that the appeal should have been dismissed in limine under the 2nd proviso to sub-section 1 of Section 129A of the Customs Act. (Operative portion of the order pronounced in open court on 28-2-2007)
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