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2013 (3) TMI 772 - HC - CustomsExtract: .......ause notice under Section 124 had been issued within the period of one year from the date of seizure, that is, up to 25-4-2012. The show cause notice had only been issued subsequently in the year 2013. That would not alter the position. 5. As a result, the goods are directed to be released unconditionally. 6. The writ petition is allowed.
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