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1985 (3) TMI 272 - CEGAT CALCUTTAExtract: .......ance (Dept. of Revenue), Jeevan Deep Buildings, Parliament Street, New Delhi. Accordingly, I hold that the transferred revision application which is to be disposed of as an appeal, is to be treated as one filed under the Customs Act, 1962. This order is without prejudice on the point of limitation in the filing of the original revision application.
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