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2023 (12) TMI 799 - SCH - CustomsMaintainability of appeal - low tax effect - appellant submitted that in view of Customs Notification dated 02.11.2023, issued by the Ministry of Finance, Government of India, these appeals may not survive for consideration, owing to low tax effect - Attachment and Recovery of Customs duties - Scope of the Definition “Defaulter” - HELD THAT:- The Civil Appeals are dismissed owing to low tax effect keeping the questions of law, if any, open, to be advanced in any other appropriate case.
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