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2014 (8) TMI 1145 - HC - CustomsMaintainability of application filed under Section 110(1B) of the Customs Act - Held that: - since the Learned MM has passed the impugned order dated 1-8-2013 following the decision of this Court in Directorate of Revenue Intelligence v. State [2013 (2) TMI 812 - DELHI HIGH COURT] in which the decision of Learned Single Judge in Department of Customs v. Parvinder Kaur [2000 (8) TMI 1119 - DELHI HIGH COURT] has been discussed and distinguished, there is no ground to interfere with the impugned order dated 1-8-2013, which is in consonance with the legal position laid down by this Court in Directorate of Revenue Intelligence v. State. Petition dismissed.
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