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2005 (8) TMI 118 - HC - CustomsExtract: .......toms Act on the ground that such conversion would cause revenue loss is a finding of fact and the questions raised by the applicant cannot be said to be questions of law arising out of the order passed by the Tribunal. 9. Accordingly, we see no merit in the application filed by the importer and the same is hereby rejected with no order as to costs.
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