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    <title>1983 (11) TMI 74 - HIGH COURT OF JUDICATURE AT PATNA</title>
    <link>https://www.taxtmi.com/caselaws?id=45168</link>
    <description>The court dismissed the petitioner&#039;s writ application seeking the return of seized articles by customs authorities. It was determined that the Central Excise Department&#039;s seizure of the goods under the Central Excise Rules was lawful. The court held that the excise authorities had the right to seize the goods and issue show cause notices within the required timeframe. The petitioner was directed to file a show cause within two weeks for proper adjudication by either the customs or excise authority. No costs were awarded, except for the directions on pending legal proceedings and show cause notices.</description>
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    <pubDate>Tue, 01 Nov 1983 00:00:00 +0530</pubDate>
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      <title>1983 (11) TMI 74 - HIGH COURT OF JUDICATURE AT PATNA</title>
      <link>https://www.taxtmi.com/caselaws?id=45168</link>
      <description>The court dismissed the petitioner&#039;s writ application seeking the return of seized articles by customs authorities. It was determined that the Central Excise Department&#039;s seizure of the goods under the Central Excise Rules was lawful. The court held that the excise authorities had the right to seize the goods and issue show cause notices within the required timeframe. The petitioner was directed to file a show cause within two weeks for proper adjudication by either the customs or excise authority. No costs were awarded, except for the directions on pending legal proceedings and show cause notices.</description>
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      <pubDate>Tue, 01 Nov 1983 00:00:00 +0530</pubDate>
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