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2000 (6) TMI 64 - CEGAT, NEW DELHI
Extract:
.......ee Respondents viz., S/Shri M.I. Khan, R.K. Sharma and Hangshing. 13.Since we are rejecting the three Departmental appeals on the ground of bar to adjudication proceedings under Section 155 of the Customs Act, we do not feel it necessary to go into the other submissions urged on both sides. 14. All the three Appeals are rejected in the above terms.