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    <title>2021 (4) TMI 361 - MADRAS HIGH COURT</title>
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    <description>The civil miscellaneous appeal filed by Revenue under Section 130 of the Customs Act, 1962 against the Final Order of the Customs, Excise and Service Tax Appellate Tribunal was disposed of. The appeal raised substantial questions of law related to the nullification of the Tribunal&#039;s earlier order, the correctness of the decision in allowing the respondent&#039;s appeal, and violations of obligations under the Customs House Agent License Regulations, 2004. However, due to the non-renewal of the Customs House Agent license and the demise of the respondent&#039;s proprietor, the appeal was concluded with no costs imposed, leaving the substantial questions of law open for future consideration.</description>
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      <description>The civil miscellaneous appeal filed by Revenue under Section 130 of the Customs Act, 1962 against the Final Order of the Customs, Excise and Service Tax Appellate Tribunal was disposed of. The appeal raised substantial questions of law related to the nullification of the Tribunal&#039;s earlier order, the correctness of the decision in allowing the respondent&#039;s appeal, and violations of obligations under the Customs House Agent License Regulations, 2004. However, due to the non-renewal of the Customs House Agent license and the demise of the respondent&#039;s proprietor, the appeal was concluded with no costs imposed, leaving the substantial questions of law open for future consideration.</description>
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