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1983 (2) TMI 298 - AT - CustomsExtract: .......tenable. The provisions of Section 129-E are mandatory. Accordingly, the appeal of Shri R.T. Sajdeh is liable to be dismissed for non-compliance with the same. 7. In view of the above analysis, the appeal of Shri Sajdeh fails and is rejected on grounds of merits, time-bar and non-compliance with provisions of Section 129-E of the Customs Act.
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