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1975 (11) TMI 176 - HC - FEMAExtract: .......rescribed in Section 19-G is mandatory, if the department wants to retain the amounts beyond the period of one year. Since notice as required by the Rules had not been effected, the extended period is not available to the department. 6. The petition is accordingly allowed, and the rule nisi is made absolute. But, there will be no order as to costs.
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