2019 (4) TMI 1756

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Full Text of the Document

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.... 1. We have heard the learned Counsel appearing for the petitioner yesterday and today. The learned Counsel does not dispute that against the directions contained in Communication dated 25th February, 2019 (Exhibit­D to the petition), there is a statutory appeal provided under Section 128 of the Customs Act, 1962. He, however, by relying upon the various decisions of Gujarat as well as Punjab....