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2001 (7) TMI 219 - AT - CustomsExtract: .......order that the Section 19(b) of the Customs Act, 1962 can be resorted to. In our order of Monito Enterprise - 1999 (111) E.L.T. 918 we had said specifically that the provision of Section 19(b) of the Act could not be resorted to after the Customs Tariff Act was enacted in 1986. This has been overruled by the Asst. Commissioner. 8. Appeal dismissed.
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