Action under section 132 on the seized articles.

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Full Text of the Document

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....rein it has been stated that action under section 132(3) should be taken in the circumstances mentioned in the said circular. 2. In this connection attention is also invited to Board's circular letter F.No. 75/31/67-IT(J)(27), dated 24-7-67 to the effect that search should be carried out in pursuance of an authorisation issued under section 132(1) in order to invoke the provisions of section 13....