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    <title>2023 (3) TMI 1636 - SC Order</title>
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    <description>The Supreme Court dismissed the customs appeal solely because the tax effect was below the monetary limit for filing an appeal. The question of law and the parties&#039; rights and contentions in other pending matters involving the same issue were expressly kept open. No substantive determination was made on the underlying customs issue, and pending applications were disposed of.</description>
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      <description>The Supreme Court dismissed the customs appeal solely because the tax effect was below the monetary limit for filing an appeal. The question of law and the parties&#039; rights and contentions in other pending matters involving the same issue were expressly kept open. No substantive determination was made on the underlying customs issue, and pending applications were disposed of.</description>
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