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    <title>2019 (1) TMI 136 - GUJARAT HIGH COURT</title>
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    <description>The Gujarat High Court considered whether the Tribunal was justified in sustaining confiscation, redemption fine and penalties under sections 114(1) and 114AA of the Customs Act, 1962, and whether it could rely on Notification No. 67 dated 23.1.2003 issued under rule 11 of the Export (Quality Control and Inspection) Act, 1963. The court admitted the appeal and framed substantial questions of law on these issues for consideration.</description>
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      <description>The Gujarat High Court considered whether the Tribunal was justified in sustaining confiscation, redemption fine and penalties under sections 114(1) and 114AA of the Customs Act, 1962, and whether it could rely on Notification No. 67 dated 23.1.2003 issued under rule 11 of the Export (Quality Control and Inspection) Act, 1963. The court admitted the appeal and framed substantial questions of law on these issues for consideration.</description>
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