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2021 (11) TMI 1079 - SCH - CustomsMaintainability of appeal - jurisdiction u/s 130-E of the Customs Act - HELD THAT:- On going through the statement of case filed on behalf of the appellant, it is not found that the issues raised come within the four corners of Section 130-E of the Customs Act, 1962. There are no reason to entertain the appeals in the jurisdiction under Section 130-E of the Customs Act, 1962 - appeal dismissed.
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