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Clarification on "Adjudicating Authority" in Customs Law: Submit Section 127B(1) Application Before Adjudication for Settlement Cases.

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....Settlement of cases - we need not confuse with respect to the submission based upon the definition of adjudicating authority as expression “adjudication” has been clearly used and an application under section 127B(1) has to be filed before the adjudication is made - HC....

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