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1998 (12) TMI 226 - CEGAT, MUMBAIExtract: .......ese points for determination which are urged before us, these not have arisen out of the order of the Collector. There is, therefore, no justification for upsetting his order on this ground. 7. emsp Both appeals dismissed. The so-called cross objection filed by importer is merely a written submission, and is not required to be formally disposed of.
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