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2014 (1) TMI 1524 - AT - CustomsRestoration of appeal - COD clearance not taken - Held that:- no clearance is required to be taken for pursuing appeal before the Tribunal, the fact that Revenue had not applied for such clearance, will not change the legal position. It is also admitted that there is no time limit for applying to the Committee on Disputes for seeking such clearance. As such, the above fact will not make any difference - Appeal restored.
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