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2013 (1) TMI 857

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....(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 officer in terms of the said Act and in parti....

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