2023 (8) TMI 666

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..... ion of Section 110 A of the Customs Act, 1962 - HELD THAT:- The petitioner has not been able to satisfy that they ever acquired title in the goods. On the other hand, learned ASG pointed out that the matter went to the Settlement Commission which has found even the documents produced by the petitioner are tampered with. There are no reason to exercise jurisdiction under Article 136 of the Cons .....

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