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2009 (7) TMI 719 - CALCUTTA HIGH COURTRelease of conveyance – smuggling - A show cause notice has been issued calling upon the petitioner to show cause as to why the vehicle should not be confiscated in exercise of power under Section 115 of the Customs Act. Held that- power to release under section 110A of Custom Act, 1962 is discretionary. Show cause notice issued proposing confiscation. Authorities directed to complete adjudication expeditiously.
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