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1961 (9) TMI 2 - HC - CustomsExtract: ........ There is no jurisdiction in the Customs authorities to reopen a claim barred by limitation by having recourse to Section 190A so any step taken to initiate a proceeding to reopen a claim can be prohibited or quashed as being one taken without jurisdiction. I, therefore, agree that this appeal should be dismissed with costs as proposed by My Lord.
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