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    <title>2005 (2) TMI 377 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal rejected the appeal filed by M/s. Unroyal Textiles Industries Ltd., emphasizing that it was time-barred as it was filed after the three-month limit prescribed by Section 128(1) of the Customs Act. The Tribunal considered the communication confirming the duty demand as an order under Section 28 of the Customs Act, despite lacking a preamble and reasoning. It highlighted the importance of adhering to statutory time limits and the appeal process outlined in the Customs Act, ultimately finding no merit in the appeal.</description>
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