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    <title>2024 (1) TMI 291 - SC Order</title>
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    <description>The SC dismissed the customs appeal for low tax effect, noting the appellant&#039;s reliance on the Ministry of Finance notification dated 02.11.2023. The Court recorded that the appeal need not be considered further on that basis and disposed of pending applications. The dismissal was expressly without prejudice to any question of law, which was left open.</description>
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      <description>The SC dismissed the customs appeal for low tax effect, noting the appellant&#039;s reliance on the Ministry of Finance notification dated 02.11.2023. The Court recorded that the appeal need not be considered further on that basis and disposed of pending applications. The dismissal was expressly without prejudice to any question of law, which was left open.</description>
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