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    <title>1986 (2) TMI 194 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal rejected the applications for condonation of delay, holding that the date of service on the Assistant Collector, Coordination Unit, was the effective date of service on the Collector of Customs, Bombay. The appellant failed to prove sufficient cause for the delay, leading to the dismissal of the four appeals on the grounds of limitation.</description>
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