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2023 (7) TMI 219 - SCH - CustomsJurisdiction under Section 130E of the Customs Act, 1962 - HELD THAT:- It is not found that the issues raised come within the four corners of Section 130E of the Customs Act, 1962. There are no reason to entertain these appeals in our jurisdiction under Section 130E of the Customs Act, 1962 - appeal dismissed.
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