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2022 (10) TMI 333 - HC - CustomsProper officer - Jurisdiction to issue Show Cause Notice - Constitutional validity and effect of Section 28(11) of the Customs Act, 1962 - inserted by the Customs (Amendment and Validation) Act, 2011 (Validation Act, 2011) with effect from 16th September 2011 - HELD THAT:- Issue notice.
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