1988 (2) TMI 307

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....r per: H.R. Syiem, Member (T)].  - The learned counsels were heard. 2. The Collector of Customs (Appeals), Bombay by his order S49-728/82R dated 22.11.1982 said that he had gone through the facts of the case and the submissions made by the appellants and that under conditions of the notification, filing of a bond "implies the claim at the time of entry of the goods". There was no such a....