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2023 (4) TMI 1486

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Full Text of the Document

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.... PER R. MURALIDHAR When this appeal came up for hearing, no one appeared on behalf of the appellant. Perused the appeal papers with the help of learned AR. He submits that the issue pertains to export of foreign currency as part of baggage. He draws my attention to Section 129A of the Customs Act 1962 wherein it is specified that the Appeal against orders passed by Commissioner (Appeals) lies ....

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