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2006 (9) TMI 187 - HC - CustomsExtract: .......re. Hence we deem it proper to accept the preliminary objection raised by the revenue. 13.In the result, the following order is passed - Appeal stands rejected as not maintainable in this High Court. Liberty is reserved to the assessee to move the Andhra Pradesh High Court in accordance with law. No opinion is expressed on the merits of the matter.
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