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1985 (8) TMI 369 - AT - CustomsExtract: ....... in customs matters, from Customs Act, 1962 and since the said Act does not have any provision with regard to issue of Detention Certificates, we are of the considered view that matters pertaining to Detention Certificates fall outside the jurisdiction of this Tribunal. 7. In the result, we see no merit in this application and reject the same.
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