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2013 (1) TMI 857

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....subject to all just exceptions. W.P. (C) No. 441/2013 and CM No. 855/2013 The main issue sought to be raised in this writ petition is that the show cause notice dated 31.10.2003 issued under section 28 of the Customs Act, 1962 has been issued by the Assistant Commissioner of Customs (SIIB), Special Intelligence and Investigation Branch who, according to the petitioner, was not the proper off....