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2007 (8) TMI 764 - HC - Income TaxExtract: .......of the Act. 7. Learned counsel for the revenue contended that the amount deposited by the assessee is not customs duty at all. No such argument was canvassed before the Tribunal and we cannot permit learned counsel to raise such an argument at this stage. 8. In our opinion, no substantial question of law arises for our conside-ration. 9. Dismissed.
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