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2009 (12) TMI 557 - GUJARAT HIGH COURTClandestine removal of goods - action taken by beyond the period of six months - Held that: - no response from the consignees by itself would not set at nought the material evidence and collected during the investigation - further investigation was made and therefore it is not open for the appellant now to contend that the impugned notice issued, is beyond the period of limitation - clandestine clearances were being effected, which has been established from the record cannot be overlooked - Tribunal reduced the penalties - Appeal is dismissed
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