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Insertion of new section 28KA-Appeal.

Clause 68 - Bills - INDIRECT TAXES - Customs - Bill - Clause 68 - 68. Insertion of new section 28KA. In the Customs Act, after section 28K, the following section shall be inserted with effect from such date as the Central Government may, by notificat .....

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communication of such ruling or order, in such form and manner as may be prescribed: Provided that where the Appellate Authority is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the period so specifi .....

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