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2002 (5) TMI 811 - AT - CustomsExtract: .......framed under Section 146 of the Customs Act, I agree with the respondents that the right to prefer an appeal to the Tribunal under Sec. 129A of the Customs Act, 1962 against an order passed under Regulation 21 or 23 is available only to the CHA. I, therefore, uphold the preliminary objection and hence dismiss the Revenue appeal as not maintainable.
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