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2001 (2) TMI 629 - CEGAT, CHENNAIExtract: .......ct that CCE, Madras has been given the power of Collector of Customs vide Notification No. 58/92 does not confer the power to seize and adjudicate the goods which have been legally cleared from the Customs House. Thus following the ratio of the decisions relied upon by the Consultant, we set aside the impugned order and allow all the three appeals.
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