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1994 (12) TMI 225 - CEGAT, CALCUTTAExtract: .......ase and in the light of evidence available on record the finding of the Tribunal giving relief to the respondents under Section 23(1) of the Customs Act, 1962 is correct and whether Section 23(1) at all is invokable? rdquo 4. emsp The above question of law is referred to the Hon rsquo ble High Court in terms of Section 130 of the Customs Act, 1962.
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