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Customs - Highlights / Catch Notes

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Review application - Maintainability of application before ...

Case Laws     Customs

April 19, 2023

Review application - Maintainability of application before Supreme Court or High Court - Classification of goods - Admittedly, in the instant case, the stand of the department is that the goods dealt with by the respondent/assessee are not covered by the exemption notification. If that be so, the appeal is maintainable before the Hon’ble Supreme Court. - HC

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