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Customs - Highlights / Catch Notes

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Validity of Tribunal's order - Refuse to condone delay of 546 ...

Customs

March 12, 2016

Validity of Tribunal's order - Refuse to condone delay of 546 days on the ground of not properly explained - From the mere endorsement "unclaimed", it cannot be concluded whether the intimation was delivered or not. Unless both endorsements go together, the presumption of service cannot be made. - HC

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