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2012 (2) TMI 531 - HC - CustomsExtract: .......dent. The view taken by the Commissioner (Appeals) has been accepted by the Tribunal and we find no ground to interfere in the same as these are pure findings of fact. It is thus patent that no question of law much less a substantive question of law would arise for adjudication of this Court. Accordingly, the appeal fails and the same is dismissed.
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