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    <title>1990 (3) TMI 165 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal rejected the reference application as not maintainable, stating that the issues raised were appealable directly to the Supreme Court under Section 130 E(b) of the Customs Act, 1962. The Tribunal emphasized that the applicant had submitted to the jurisdiction of the Special Bench and could not later contest the maintainability of the application.</description>
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