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    <title>2014 (2) TMI 17 - CESTAT KOLKATA</title>
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    <description>The Tribunal dismissed the appeals filed against decisions/letters of the Assistant Commissioner of Customs, finding them not maintainable under Section 129A of the Customs Act, 1962. The Appeals were based on the contention that the decisions were made by the Commissioner of Customs, but the Tribunal determined that they were independently issued by the Assistant Commissioner. Consequently, the Appeals were dismissed, and the Miscellaneous Applications for early hearing were disposed of accordingly.</description>
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      <description>The Tribunal dismissed the appeals filed against decisions/letters of the Assistant Commissioner of Customs, finding them not maintainable under Section 129A of the Customs Act, 1962. The Appeals were based on the contention that the decisions were made by the Commissioner of Customs, but the Tribunal determined that they were independently issued by the Assistant Commissioner. Consequently, the Appeals were dismissed, and the Miscellaneous Applications for early hearing were disposed of accordingly.</description>
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