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2011 (4) TMI 1395 - HC - CustomsExtract: ....... 1962, the said question has to be determined by the Apex Court and the jurisdiction of the High Court is ousted. 6. In that view of the matter, we reject these appeals as being not maintainable reserving liberty to the Revenue to approach the Apex Court either under Section 35L of the Central Excise Act, 1944 or 130E of the Customs Act, 1962.
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