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The High Court of Judicature at Madras set aside the order of the first respondent dated 23-12-1987 in a writ petition challenging it. The case involving goods exceeding Rs. 10,000 should have been dealt with by the Customs, Excise, Gold Control Tribunal as per Section 131B of the Customs Act. The Tribunal will now handle the case and dispose of it within three months. The writ petition is allowed, and no costs are awarded.
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