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    <title>2007 (8) TMI 536 - CESTAT, CHENNAI</title>
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    <description>The Tribunal upheld the Commissioner&#039;s decision that the appeal was time-barred, dismissing the issues regarding the validity of the show-cause notice and the penalty imposition. Emphasizing the significance of timely appeals and proper notice service in customs cases, the Tribunal referenced legal precedents to support its ruling, ultimately highlighting the necessity of adhering to statutory timelines in filing appeals.</description>
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