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1994 (1) TMI 91 - HIGH COURT OF JUDICATURE AT MADRASExtract: .......XIX of the Policy for 1990-93, as well as the form of undertaking in the Appendix XIX-E, which in my opinion conclusively establishes the jurisdiction of the Customs Authorities to proceed with the investigation and enquiry. 15. For all the above reasons the writ petitions fail and they are accordingly dismissed. All the interim orders are vacated.
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