2004 (2) TMI 477

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....ondent. [Order]. - This is Revenue's appeal directed against the order-in-appeal passed by the Commissioner (Appeals) whereby the appeal of the respondents against the order-in-original passed by the Assistant Commissioner was allowed. In the order-in-original on applying the provisions of Section 48 of the Customs Act, 1962 it was held that since the respondents had failed to file a Bill of....