2023 (11) TMI 1180

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....2023<br>CIVIL APPEAL NO (S). 1538/2011 - -<br>Customs<br>HON&#39;BLE MRS. JUSTICE B.V. NAGARATHNA And HON&#39;BLE MR. JUSTICE S.V.N. BHATTI For the Appellant : Mr. N. Venkatraman, A.S.G. Mr. Mukesh ....

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....e recent notification bearing No.380/Miscellaneous/30/2023-JC (Instruction) dated 02.11.2023 and monetary threshold for filing of cases before this Court being enhanced and there being low tax effect ....