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    <title>2022 (2) TMI 263 - RAJASTHAN HIGH COURT</title>
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    <description>The High Court dismissed the appeals, ruling that they were not maintainable under Sections 130 and 130-E of the Customs Act, 1962. The Court emphasized that appeals on valuation issues are not within its jurisdiction, as specified by the Act. This decision highlights the significance of following statutory provisions and prescribed appellate procedures for customs-related disputes.</description>
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