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2015 (6) TMI 295 - BOMBAY HIGH COURTDuty demand - Compliance to legal provisions not made before making demand - Held that:- Respondents are to issue a show cause notice and comply with the provisions of law. Equally if they are empowered to seize the goods they will have to comply with the law. If the provisions of law enable them to seize the goods, then, they must comply with such provisions and procedures prescribed therein before effecting seizure. If the law contemplates release of the goods after such seizure even that opportunity should be given to the Petitioners. Needless to state that in all such events the Respondents shall comply with the provisions of the Customs Act, 1962 and the requisite Rules thereunder. - Petition disposed of.
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