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2002 (2) TMI 1261 - CEGAT, MUMBAIExtract: .......f Customs (Preventive) does not have jurisdiction to issue the impugned show cause notice and in view thereof he could not have the jurisdiction to adjudicate the matter when imports have taken place at Bombay Customs House. Hence the impugned order is set aside and the appeals stand allowed, ordering consequential relief, if any, according to law.
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