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1992 (10) TMI 180 - CEGAT, NEW DELHIExtract: .......K. Brothers were neither served with the show cause notice nor was any order passed against them by the Additional Collector, we hold that they could not be proceeded against in terms of the order passed by the Board under Section 129D(1) of the Customs Act, 1962. 14. The appeal is disposed of in the above terms and the cross-objection is rejected.
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