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1990 (2) TMI 72 - HIGH COURT OF KERALA AT ERNAKULAMExtract: .......d (b), since the practice at present seems to be to file the application directly before the Assistant Collector. 6. The Reference is answered as above. A copy of this judgment under the seal of this Court and the signature of the Registrar will be forwarded to the Customs, Excise and Gold (Control) Appellate Tribunal, South Regional Bench, Madras.
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