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2010 (8) TMI 239 - HC - CustomsAdjudication by DRI - jurisdiction to adjudicate the dispute regarding draw back - Section 5(2) of the Act specifically provides that, a higher Officer of the Customs also has the power to perform functions and duties of a lower Officer - person appointed under Section 4(1) of the Act. by virtue of Section 5(2) of the Act, has the jurisdiction to exercise the power of a subordinate or a lower authority - the power exercised by the Director of Revenue Intelligence is as stipulated under the Act
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