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Home Case Index All Cases Customs Customs + AT Customs - 1997 (5) TMI AT This

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1997 (5) TMI 125 - AT - Customs

The Appellate Tribunal CEGAT, New Delhi rejected a miscellaneous application where two additional points were raised regarding burden of proof under Section 123 of the Customs Act, 1962. The Tribunal found that these points were not raised in the main reference application and therefore rejected the reference application for not being maintainable.

 

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