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2017 (2) TMI 1267 - HC - CustomsShortlanding of goods - Section 116 of the CA, 1962 - Held that: - The allegation of shortlanding made in the show cause notice is on the basis of the notings made on the Green Boat Notes. Such allegation remains unsubstantiated and unsupportable in view of such Green Boat Notes not being signed by a person duly authorized by the Customs authorities - Petition allowed - decided in favor of petitioner.
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