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1999 (8) TMI 284 - AT - CustomsExtract: ....... 129D(1), and having regard to the language of Section 129D(4), there is no provision for condonation of delay in such circumstances. Therefore we hold that the delay is not required to be condoned and accordingly reject the applications for condonation of delay. Appeals are dismissed as time barred, as consequence of rejection of COD applications.
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