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2006 (4) TMI 154 - HC - CustomsExtract: ....... Rules of 1982. 17. We, thus, hold that the appeal by the Commissioner of Customs (Imports) from the order dated 5th September, 2005 passed by the Tribunal is not maintainable. 18. The result of the aforesaid discussion is that the appeal preferred by the Commissioner of Customs (Imports) is held to be not maintainable and is dismissed accordingly.
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