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    <description>The department&#039;s appeals were dismissed as time-barred by the Tribunal due to inadequate documentary evidence and failure to demonstrate compliance with the time limit under Section 129D(3) of the Customs Act, 1962. The Commissioner (Appeals) ordered the department to resubmit appeals with proper documentation. The Tribunal granted adjournments for obtaining details, but the department failed to provide necessary information, leading to the dismissal of the appeals and disposal of cross-objections filed by the respondents.</description>
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