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2005 (10) TMI 86 - HC - CustomsWhether the Commissioner of Customs, Bombay has jurisdiction/authority to demand customs duty from the petitioner in respect of goods which are not at all imported by the petitioner at the Bombay port – Held, no - If the Commissioner of Customs (Delhi) is unable to verify the documents, it cannot be presumed by Commissioner of Customs (Mumbai) that the documents furnished by the petitioner are not genuine - Detention order issued for enforcement of the demand raised under the OIO are quashed
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