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2012 (7) TMI 1080
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.... V. M. Sahai We have heard Mr. Y.N.Ravani learned counsel for the Revenue. Admit. We formulate the following substantial questions of law. i) Whether National Calamity Contingent Duty (NCCD), levied under Section 134 of the Finance Act, 2003, is a duty of Customs? ii)Whether in the facts and circumstances of the case, was the tribunal's right in law, in holding that any....
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