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The Appellate Tribunal CEGAT, New Delhi directed the Collector of Customs, Bombay to implement the Tribunal's order for refund within 15 days or appear personally to explain why it has not been done despite a lapse of 18 months. The Tribunal noted negligence on the part of the Collector and set the next hearing for August 11, 1992. (Case Citation: 1992 (7) TMI 215 - CEGAT, New Delhi)
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