1993 (1) TMI 101

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....-1987. 2. It is common ground that after the introduction of Section 131B in the Customs Act, the first respondent could not have disposed of the case on 23-12-1987, as the value of the goods concerned in this case exceeds more than Rs. 10,000/-. As per the provision of Section 131B of the Customs Act, the Tribunal constituted alone should have dealt with the case and passed orders on the appea....