Powers of adjudication of Additional Commissioner of Customs

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....6/10/97 (F.No. 437/ 8/ 91- CUS. IV) Government of India Ministry of Finance, Department of Revenue Central Board of Excise & Customs, New Delhi I am directed to invited your attention to Board's....

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....s be issued by the Commissioner of Customs and the Cases decided by them only. 3. In partial modification of above instruction it has been decided that in cases where the duty involved in up to Rs. ....