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2011 (2) TMI 1346 - MADRAS HIGH COURTExtract: ....... if any available to the appellant is not before this court. 7. In the light of the provisions contained under Section 130-E(b) of the Customs Act, the preliminary objection is sustained and the Appeal cannot, therefore, be entertained. Accordingly, the Appeal stands rejected. No costs. Consequently, connected Miscellaneous Petition is closed.
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