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2001 (10) TMI 337 - SETTLEMENT COMMISSION, CUSTOMS AND CENTRAL EXCISE,Extract: ....... of the opinion that in such a situation no purpose is served by admitting an application. 15. emsp In view of our findings as stated above, we reject the applications and do not allow them to be proceeded with under Section 127C(1) of the Customs Act. The applicants are of course free to resort to the appellate remedy, if admissible under the law.
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