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2002 (12) TMI 384 - CEGAT, MUMBAIExtract: .......t is to be held that the action undertaken by the competent Commissioner was premature. 5. emsp This appeal is allowed. The impugned order is set aside. It is made clear that the Commissioner shall be within his right to institute proceedings against the present appellants under Regulation 23 of the Customs House Agents Licensing Regulations, 1984.
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