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2003 (3) TMI 177 - AT - CustomsExtract: .......he motor vehicle, and therefore, the Calcutta High Court held that the show cause notice had not been issued to the Company. In view of these facts and circumstances we hold that none of the Appellants are aggrieved persons in terms of the Section 129A of the Customs Act. Accordingly the appeals filed by them are not maintainable and are dismissed.
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