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1994 (8) TMI 119 - CEGAT, MADRASExtract: .......y the Hon rsquo ble Supreme Court in the above facts and circumstances. In this view of the matter we think it is expedient that a reference should be made direct to the Supreme Court and accordingly we refer the above matter to the Hon rsquo ble Supreme Court, through the President of the Tribunal in terms of Section 130A of the Customs Act, 1962.
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