2001 (5) TMI 840

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...., for the Respondent. [Order]. -  After dispensing with the condition of pre-deposit of penalty amount on all the applicants, I take up the appeals for hearing with the consent of both the sides. 2. From the impugned order passed by the Commissioner of Customs (Appeals), it is seen that he has dismissed all the appeals by observing that the same are not maintainable being defect....