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1994 (4) TMI 85 - HIGH COURT OF JUDICATURE AT PATNA
Extract:
.......e reasonable. The condition precedent for the exercise of power under Section 110 of the Customs Act being absent, the impugned seizure cannot be said to be in accordance with law. 28.In the result, these applications are allowed. The seizure of the goods, namely, cloves and Javitri is quashed. The parties shall, however, bear the costs themselves.