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1958 (8) TMI 1 - HIGH COURT OF ASSAM AT GAUHATIExtract: .......nder which the said notices could be issued. If the respondent has any right to claim the customs duty, he can always enforce that by means of a proper proceeding, but the notice of demand was without any authority of law and is liable to be quashed. C.R. 36/57 and C.R. 101/57 are accordingly made absolute but the parties will bear their own costs.
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