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    <title>2018 (2) TMI 1748 - CALCUTTA HIGH COURT</title>
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    <description>The court upheld the initiation of proceedings under Section 124 of the Customs Act against the Customs Department officer, emphasizing the officer&#039;s participation in the investigation. Serious allegations of involvement in a smuggling syndicate were acknowledged, allowing the investigation to proceed further based on the evidence presented. The court directed the officer to cooperate with the proceedings, respond to the show cause notices, and granted specific timelines for filing affidavits and replies to ensure a fair exchange of information.</description>
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      <description>The court upheld the initiation of proceedings under Section 124 of the Customs Act against the Customs Department officer, emphasizing the officer&#039;s participation in the investigation. Serious allegations of involvement in a smuggling syndicate were acknowledged, allowing the investigation to proceed further based on the evidence presented. The court directed the officer to cooperate with the proceedings, respond to the show cause notices, and granted specific timelines for filing affidavits and replies to ensure a fair exchange of information.</description>
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