TMI Blog1992 (3) TMI 96X X X X Extracts X X X X X X X X Extracts X X X X ..... e S/49-564/84-B dated 4-5-1984. The show cause notice was based inter alia on the grounds that apart from Section 80 there was no other provision under Chapter XI dealing with cases of re-shipment. 2. Government have gone through the case records. It will be erroneous to hold that Chapter XI of Customs Act, 1962 is the only provision dealing with baggage. If that be so, then seizures, imposition ..... X X X X Extracts X X X X X X X X Extracts X X X X
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