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High Court Rules Against Tribunal's Penalty for Seizures, Citing Unwarranted Reliance on Hyper-Technicalities u/s 271(1)(c.
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....Penalty u/s 271(1)(c) – Tribunal proceeded on hyper- technicalities and acted as though every seizure must entail initiation of proceedings u/s 271 of the Act - no penalty - HC....
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