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    <title>2007 (11) TMI 309 - HIGH COURT OF JUDICATURE AT BOMBAY</title>
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    <description>The High Court upheld the Tribunal&#039;s decision on the Appellant&#039;s liability for penalty under Section 112(a) or (b) of the Customs Act, emphasizing the factual nature of the finding and dismissing the appeal for lack of merit. The Court clarified the maintainability of appeals against various orders and found no reason to deviate from the Tribunal&#039;s determination, ultimately affirming the Tribunal&#039;s decision.</description>
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      <description>The High Court upheld the Tribunal&#039;s decision on the Appellant&#039;s liability for penalty under Section 112(a) or (b) of the Customs Act, emphasizing the factual nature of the finding and dismissing the appeal for lack of merit. The Court clarified the maintainability of appeals against various orders and found no reason to deviate from the Tribunal&#039;s determination, ultimately affirming the Tribunal&#039;s decision.</description>
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