Principal Appraisers authorised to exercise powers of Asstt. Commissioners in certain cases

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Full Text of the Document

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....ant Commissioner of Customs or Deputy Commissioner of Customs] under section 27 of the said Act shall also be exercised or performed by Principal Appraisers at Bombay, Calcutta, Madras, Cochin, Visakhapatnam, Kandla and Delhi, in respect of the following cases, namely : - * the rejection of refund claims made after the expiry of the statutory time-limit; * delete; * allowing refund claims wh....