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    <title>Substitution of new section for section 130A</title>
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    <description>The Commissioner of Customs or the other party may apply to the High Court in the prescribed form to direct the Appellate Tribunal to refer a question of law arising from an order under section 129B, excluding specified orders; the applicant must specify the precise question and the relevant Tribunal paragraph. The respondent may file verified cross objections within a limited period after notice, treated as if timely filed. If the High Court directs a reference, the Appellate Tribunal must draw up and refer a statement of the case to the High Court within the prescribed timeframe.</description>
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      <description>The Commissioner of Customs or the other party may apply to the High Court in the prescribed form to direct the Appellate Tribunal to refer a question of law arising from an order under section 129B, excluding specified orders; the applicant must specify the precise question and the relevant Tribunal paragraph. The respondent may file verified cross objections within a limited period after notice, treated as if timely filed. If the High Court directs a reference, the Appellate Tribunal must draw up and refer a statement of the case to the High Court within the prescribed timeframe.</description>
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