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2017 (10) TMI 1579 - SC ORDERMaintainability of application filed under Section 110(1B) of the Customs Act - HELD THAT:- Having regard to the scheme under Section 110(1B) of the Customs Act, 1962 in absence of any proceedings in court, the judicial magistrate will not be required for the purpose of certifying the inventory or performing any function mentioned in the said section. SLP disposed off.
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