2023 (12) TMI 799

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..... he Ministry of Finance, Government of India, these appeals may not survive for consideration, owing to low tax effect - Attachment and Recovery of Customs duties - Scope of the Definition Defaulter - HELD THAT:- The Civil Appeals are dismissed owing to low tax effect keeping the questions of law, if any, open, to be advanced in any other appropriate case. - HON'BLE MRS. JUSTICE B.V. NAGARATH .....

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