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    <title>2008 (9) TMI 828 - CESTAT, KOLKATA</title>
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    <description>The Tribunal dismissed the Miscellaneous Application for restoration of the Customs Appeal due to procedural irregularities, failure to file a fresh appeal under the new authorization, and significant delay in complying with prescribed timelines for filing appeals. The appeal was initially dismissed for being filed with an authorization signed by only one Commissioner instead of the required Committee of two Commissioners. Subsequent attempts to revive the appeal were deemed invalid, as they did not meet legal requirements, leading to the ultimate dismissal of the application.</description>
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      <description>The Tribunal dismissed the Miscellaneous Application for restoration of the Customs Appeal due to procedural irregularities, failure to file a fresh appeal under the new authorization, and significant delay in complying with prescribed timelines for filing appeals. The appeal was initially dismissed for being filed with an authorization signed by only one Commissioner instead of the required Committee of two Commissioners. Subsequent attempts to revive the appeal were deemed invalid, as they did not meet legal requirements, leading to the ultimate dismissal of the application.</description>
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