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2002 (9) TMI 125 - HC - CustomsExtract: .......ehousing under Section 61 of the Act and not thereafter. Once the period has expired, then Section 72 of the Act will operate and in the facts of this case Section 72(b) in particular will operate. 5. In the above view of the matter, the petition is without any substance. In the result, the petition is dismissed in limine with no order as to costs.
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