2002 (2) TMI 124

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....n Civil Appeal No. 5658 of 1994 upholding the decision of the Bombay High Court involving the import of In-shell Almonds where the customs authorities have imposed redemption fine and penalty, these appeals are to be allowed. However, the learned Counsel for the respondents submitted that appeals filed by the appellants before the Collector (Appeals) were themselves not maintainable and the learne....