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2020 (3) TMI 1065 - HC - CustomsMaintainability of appeal - appeal was dismissed on 22nd August 2017 on the ground that they had failed to re-export the re-imported goods in accordance with the notification no. 158/95-CUS dated 14th November 1995 - HELD THAT:- According to the tribunal, the preventive officer had certified compliance when it ought to have been done by the Deputy Commissioner/Assistant Commissioner. Therefore, this alleged compliance with the condition was suspect before the tribunal. This is indicative of foul play - This Court is not empowered to reappraise these facts in this jurisdiction. There is no perversity in such finding. It is a plausible one. Appeal dismissed.
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