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    <title>2019 (9) TMI 846 - RAJASTHAN HIGH COURT</title>
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    <description>The High Court upheld the Customs, Excise &amp;amp; Service Tax Appellate Tribunal&#039;s decision to allow the rectification application under Section 129B of the Customs Act, 1962. The Court emphasized the importance of rehearing the appeals on their merits and considering jurisdictional issues and relevant judgments. The writ petition challenging the Tribunal&#039;s order was dismissed, affirming the need for a comprehensive review of the case during the rehearing process.</description>
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      <description>The High Court upheld the Customs, Excise &amp;amp; Service Tax Appellate Tribunal&#039;s decision to allow the rectification application under Section 129B of the Customs Act, 1962. The Court emphasized the importance of rehearing the appeals on their merits and considering jurisdictional issues and relevant judgments. The writ petition challenging the Tribunal&#039;s order was dismissed, affirming the need for a comprehensive review of the case during the rehearing process.</description>
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