2000 (7) TMI 407

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....JDR, for the Respondents. [Order]. - This appeal arises out of and is directed against the impugned order dated 27-9-1999 passed by the Commissioner of Customs & Central Excise, Jaipur. 2. The issue relates to condonation of delay in late filing the declaration. According to the ld. Counsel, there was no delay in filing the declaration since the declaration was duly filed on 10-9-199....