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1988 (7) TMI 261 - CEGAT, BOMBAYExtract: ....... proceeding before the Collector of Customs (Appeals) cannot be considered as validly filed. However, these are matters to be gone into in detail at the time of hearing the appeal. The facts stated above require granting of an unconditional stay and accordingly we grant an unconditional stay both as to the prior deposit as well as stay of recovery.
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