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2002 (12) TMI 184 - AT - CustomsExtract: .......f the Andhra Pradesh High Court in preference to the Single Judge Bench decision of the Allahabad High Court. In the result, we hold that the Commissioner (Appeals) was correct in refusing to condone the delay beyond the period specified in the proviso to Section 128(1) of the Customs Act, 1962. The appeal, therefore, fails and it stands dismissed.
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