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2008 (12) TMI 449 - COMMISSIONER OF CUSTOMS (APPEALS), KOLKATAExtract: .......ority suffers from such infirmity and is not sustainable in law. The same is set aside. All the three bills of entry are allowed to be cancelled and further the appellant is allowed to file in lieu of warehousing bills of entry. The same would take effect as if these had been filed on the due date. 10. emsp The appeal is allowed in the above terms.
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