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2002 (10) TMI 103 - HIGH COURT OF JUDICATURE AT MADRASExtract: ....... as beyond the power conferred by Section 14(1) or under section 156 of the Customs Act. 21.For the fore-going reasons, we are of the view that the impugned rule is neither hit by arbitrariness nor repugnant to Section 14(1) of the Customs Act. Therefore, the writ petitions and the writ appeals are dismissed. However, there is no order as to costs.
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