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2007 (7) TMI 470 - CESTAT, NEW DELHIExtract: .......take possession of the imported goods. Provision of Section 28 of the Customs Act is not applicable in such a case. There is no time limit prescribed under Sections 61 and 72 of the Customs Act for such release. In view of the above discussion, the impugned order is set aside. The appeal is allowed. (Order dictated and pronounced in the open Court)
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