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2020 (1) TMI 393 - KERALA HIGH COURTValidity of notices issued under Sec.108 of the Customs Act - demand of CCTV replay - case of petitioner is that notices issued under Sec.108 of the Customs Act does not contain the subject matter regarding which the investigation is conducted by the 2nd respondent and the demand of production of CCTV footages of 11.11.2019 was not possible by the petitioner as he is not the custodian of the same - HELD THAT:- Having regard to the nature of the factual matters raised in this petition, this Court deems fit it not necessary to keep the matter pending any longer, and suffice to order that the competent authority among the respondents will proceed with the matter in pursuance to the impugned notices strictly in accordance with law, so as to not to give room for any complaint. Petition disposed off.
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