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2012 (2) TMI 487 - HC - CustomsExtract: .......d counsel for the appellant on merits. In case the appellant had urged and pressed the grounds on merits, it will be open to the appellant to file an appropriate application before the tribunal. If any such application is filed, the same will be dealt with in accordance with law. 5. With the aforesaid observation, the appeal is dismissed. No costs.
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