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2007 (9) TMI 647 - KARNATAKA HIGH COURTExtract: .......he appellants. Since the two authorities namely, Commissioner of Customs and the Appellate Tribunal as well as the learned single Judge have considered these aspects which are basically findings of fact as to the applicability of Section 125 of the Customs Act, we do not find that there is any merit in the appeals. 4. The appeals are rejected.
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