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1983 (6) TMI 201 - AT - CustomsExtract: ....... hesitation to reject this submission of the learned Counsel as utterly unsustainable and devoid of merits. 18. For the foregoing reasons, we find that the order of the Tribunal is based on consideration of facts and evidence and no question of law arises at all for reference to the High Court. Accordingly, we reject the reference application.
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