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    <description>A subsequent show cause notice was not time-barred where it was founded on a fuller investigation, different documents, and distinct allegations of clandestine removal of cotton yarn in the guise of hank yarn over a longer period. The earlier notice was limited to confiscation proceedings and duty demand on seized goods for a narrower period, so it did not exhaust the department&#039;s right to issue a later, wider notice after completing further inquiry. The later notice was therefore held legal and proper, and the demand, penalties, and confiscation-related findings were sustained.</description>
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