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1994 (3) TMI 214 - CEGAT, NEW DELHIExtract: .......ed below - In view of the above discussions, we are of the view that the reference application is not maintainable. If the applicant had any grievance against this order, it was open to him to exercise his statutory right of appeal in terms of provisions of Section 130E of the Customs Act, 1962. In the result, the reference application is rejected.
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