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1973 (11) TMI 2 - HC - Income TaxThis is a petition under articles 226 and 227 of the Constitution of India and is directed against the order of the income-tax department dated 10th May, 1972, passed under section 132 of the Income-tax Act, 1961, and rule 112(11) of the Income-tax Rules, 1962. When customs authorities are directed to return the amount seized by them, whether income-tax department can seize the same from the customs authorities
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