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1966 (5) TMI 12 - HC - Central Excise

The High Court of Judicature at Allahabad dismissed the petition challenging the legality of the seizure of account books, citing the re-enactment of seizure provisions in Section 110 of the Customs Act, 1962 from Section 178 of the Sea Customs Act. The court found no merit in the petition based on the notification and relevant legal provisions.

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