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It was not open to the DRI to have proceeded to issue a Corrigendum/Addendum to the SCN without adopting the due course, since in terms of Section 127F(2) of the Act, the exclusive jurisdiction to deal with the matter vested with the CCESC - HC

Customs - It was not open to the DRI to have proceeded to issue a Corrigendum/Addendum to the SCN without adopting the d .....

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