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2017 (2) TMI 182 - HC - CustomsJurisdiction - whether the Commissioner of Appeals holds the same rank as the Joint Secretary to GOI? - Held that: - the Commissioner of Appeals and the Joint Secretary of the GOI, who exercised the power of the revisional authority, hold the same rank - the impugned order is set aside, with liberty to the GOI to pass a fresh order within a period of 8 weeks from the date of receipt of a copy of the order, after corrective measures are taken - petition disposed off.
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