Action under section 132 on the seized articles.

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..... nder section 132(3) should be taken in the circumstances mentioned in the said circular. 2. In this connection attention is also invited to Board's circular letter F.No. 75/31/67-IT(J)(27), dated 24-7-67 to the effect that search should be carried out in pursuance of an authorisation issued under section 132(1) in order to invoke the provisions of section 132(3). 3. A reading of the former cir .....

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