1992 (4) TMI 59

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....applicants were accordingly asked whether they would like to heard in person or that the case could be decided on the basis of earlier submissions made on 7-6-1989 and that in case they were interested for fresh hearing, they could appear on 16-3-1992. The party has, however, not attended the hearing on 16-3-1992. As neither the personal hearing is obligatory at the revisionary stage, nor any comp....

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....ided that if the shipping bill was presented before the date of entry outward of the vessel it be deemed to be presented on the date of entry outward. Government observe that this crucial test has been lost sight of by both the lower authorities who have simply ignored the said provisions. Even the petitioner have also not stressed this vital issue. Reliance on Section 2(18) by lower authorities w....