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    <title>2017 (3) TMI 215 - GUJARAT HIGH COURT</title>
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    <description>The High Court determined that a Tax Appeal concerning disputes related to Notification No. 203/92-Cus and customs duty rates fell under the exclusive jurisdiction of the Supreme Court as per Section 130(E)(b) of the Customs Act, 1962. Consequently, the High Court declared the Tax Appeal not maintainable before it and allowed the appellant to approach the Supreme Court directly if desired, effectively closing the case within the High Court&#039;s jurisdiction.</description>
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