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2002 (2) TMI 572 - AT - CustomsExtract: .......d follow. rdquo In the facts and circumstances, and in view of the ratio of the decision of the High Court of Karnataka, we hold that Asst. Collector, Bombay was not proper officer to issue show cause notice. In view of this settled position, the impugned order is liable to be set aside. Accordingly we do so. In the result, the appeals are allowed.
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