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2002 (8) TMI 203 - AT - CustomsExtract: .......istant Commissioner/Deputy Commissioner by issue of Show-cause Notice. We find no violation of any law or we do not see any lack of jurisdiction. Thus on this point also we don t find any case in favour of the importer. Thus we hold that there was no lack of jurisdiction in the instant case. In the circumstances, appeal of the importer is rejected.
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