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2001 (5) TMI 62 - HC - CustomsExtract: .......g other things, to the determination of any question having a relation to the rate of duty of customs or to the value of goods for purposes of assessment. The order passed by us on 20th April, 2001 was not delivered on a reference made under Section 130 of the Act and therefore, Section 130E of the Act has no application to present case. Dismissed.
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