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1987 (10) TMI 59 - HIGH COURT OF JUDICATURE AT BOMBAYExtract: .......y with a view to further delay the proceedings to ascertain whether the duty was evaded and whether the appellants are liable to pay the duty. We do not see any reason why such appellants should be permitted to take recourse to the proceedings under Article 226 of the Constitution of India. 10. Accordingly, appeal fails and is dismissed with costs.
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