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<h1>SC dismisses special leave petition; petitioner chose appeal before Central Excise Tribunal.</h1> <h3>SANJAY SHAH Versus COMMISSIONER OF CUSTOMS</h3> SANJAY SHAH Versus COMMISSIONER OF CUSTOMS - 2011 (268) E.L.T. A109 (SC)] The Supreme Court dismissed the special leave petition as the petitioner decided to file an appeal before the Central Excise and Service Tax Appellate Tribunal instead.