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2012 (3) TMI 406 - HC - CustomsExtract: .......at New Delhi, after hearing both parties. If the Tribunal enters a finding that the jurisdiction vests with the Special Bench, New Delhi, they may dismiss the appeals, without prejudice to the right of the petitioner to file appeals before the Special Bench. In the meanwhile, bank guarantee, if any, provided by the petitioner shall not be encashed.
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