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1997 (2) TMI 129 - HC - CustomsExtract: .......above, we answer to the question referred to us in both the above references, by holding that on the facts and circumstances of the case, the Department was right and well-merited in holding that the cancellation of the Out of customs charge order originally made under Section 47 of the Customs Act, 1962, cannot be considered to be valid. No costs.
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