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[Cites 0, Cited by 1] [Section 131B(2)] [Section 131B] [Entire Act]

Union of India - Subsection

Section 131B(2)(b) in The Customs Act, 1962

(b)in any disputed case, other than a case where the determination of any question having a relation to the rate of duty of customs or to the value of goods for purposes of assessment is in issue or is one of the points in issue, the difference in duty involved or the duty involved; or