1994 (5) TMI 34

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....r General, appearing for the petitioners before us submitted that the High Court has erred in not appreciating that the provisions of Section 7 of the Foreign Trade (Development and Regulation) Act, 1992, have been violated inasmuch the importer is fictitious and non-existent party having no import/export code number and, therefore, seizure of the case by the Customs Department under Section 110 o....