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1992 (8) TMI 92 - HC - CustomsExtract: .......istant Collector of Customs had no jurisdiction to commence proceedings for confiscation of goods and levy of penalty under Sections 111 and 112 of the Customs Act by issuance of show-cause notice. 9.Accordingly, petition succeeds and rule is made absolute in terms of prayer (b). In the circumstances of the case, there will be no order as to costs.
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