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2018 (10) TMI 1794 - AT - CustomsRejection of COD application - rejected on the ground that proper reason was not given - HELD THAT:- It is found from the order of COD application, the Bench has considered the reasons, thereafter rejected the COD application. Therefore, there is no change in circumstances or new facts brought on record. Therefore, there is no reason for disturbing the order passed by the Bench in COD application. Accordingly, the ROA application is dismissed.
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