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2006 (10) TMI 468 - GUJARAT HIGH COURTExtract: .......ons under Section 114A of Customs Act, 1962? While dismissing the appeals, the High Court held that “Counsel for the appellant has failed to show that diving equipments are forming part of the stores as per Section 2(38) of the Customs Act, 1962. No substantial question of law arises. The Appeals and Civil Applications stand dismissed.”
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