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    <title>2010 (10) TMI 151 - GUJARAT HIGH COURT</title>
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    <description>The Tribunal&#039;s decision was upheld, confirming that the amount paid during the Supreme Court appeal qualified as a pre-deposit under Section 129-E of the Customs Act, 1962. The appellant&#039;s argument that it was a duty payment, not a pre-deposit, was rejected. The appeal was dismissed as no legal errors were found in the Tribunal&#039;s order, and no substantial question of law arose.</description>
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      <description>The Tribunal&#039;s decision was upheld, confirming that the amount paid during the Supreme Court appeal qualified as a pre-deposit under Section 129-E of the Customs Act, 1962. The appellant&#039;s argument that it was a duty payment, not a pre-deposit, was rejected. The appeal was dismissed as no legal errors were found in the Tribunal&#039;s order, and no substantial question of law arose.</description>
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      <pubDate>Thu, 07 Oct 2010 00:00:00 +0530</pubDate>
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