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1999 (4) TMI 437 - COMMISSIONER OF CUSTOMS (APPEALS), MUMBAIExtract: .......uch decision or order. The assessment of the B/E in the normal course cannot be considered as proceeding in which the adjudicating authority has passed any decision or an order. The review order therefore proposed by the Commissioner of Customs on the basis of which the appeal has been filed is not maintainable. Accordingly, the appeal is rejected.
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