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2017 (7) TMI 1141 - CESTAT MUMBAIClandestine removal - the appellant had not participated either by submission of reply or by personal appearance in the second round of proceedings - Held that:- The very same grounds that the appellant had preferred before the first appellate authority are the ones preferred in this appeal. All these have been adequately and sufficiently addressed by the first appellate authority and, in the absence of any further submissions made in relation to or in the grounds of appeal, the appeal itself is without merit - appeal dismissed.
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