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2020 (2) TMI 968

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.... ORDER P.C. : We have heard the learned counsel for the parties for some time. 2. Apart from contesting the matter on merits, the Respondents have taken a preliminary objection that the order dated 17 June 2019 annexed at Exhibit-H to the petition passed by the Superintendent of Customs is an order under section 110A of the Customs Act, 1962 and an appeal is maintainable against such order as ....