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2001 (8) TMI 1326 - Commission - CustomsExtract: ....... case back to the Proper Officer, who shall thereupon dispose of the case in accordance with the provision of the Customs Act as if no applications by the Applicant and the Co-Noticees under Section 127B had been made. 25. emsp The attention of the Proper Officer is also invited to sub-sections (2) and (3) of Section 127-I of the Customs Act, 1962.
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