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    <title>2006 (6) TMI 502 - BOMBAY HIGH COURT</title>
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    <description>The court held that the Assistant Director, Directorate of Revenue Intelligence (DIR), Mumbai was competent to issue the Show Cause Notice under the Customs Act, 1962. Relying on a Larger Bench judgment in the Konia Trading Co. case and Notification No.19/89-Cus. (NT), the court found in favor of the revenue, quashing the impugned order with no costs. Other questions framed were deemed consequential and did not require specific answers.</description>
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