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    <title>2000 (6) TMI 64 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal rejected the appeals concerning Customs Officers&#039; alleged involvement in fraudulent export activities, citing protection under Section 155 of the Customs Act. The order dropping proceedings against the Officers was upheld due to the legal safeguard provided. The Tribunal did not find procedural lapses or the timeliness of the Show Cause Notice as compelling reasons to overturn the decision. Consequently, all three appeals were dismissed.</description>
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      <description>The Tribunal rejected the appeals concerning Customs Officers&#039; alleged involvement in fraudulent export activities, citing protection under Section 155 of the Customs Act. The order dropping proceedings against the Officers was upheld due to the legal safeguard provided. The Tribunal did not find procedural lapses or the timeliness of the Show Cause Notice as compelling reasons to overturn the decision. Consequently, all three appeals were dismissed.</description>
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