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Punjab And Haryana At Chandigarh · (1990) 48 ELT 18 : (1989) 1 RCR(Criminal) 408

Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 — Section 3(1)Customs Act, 1962 — Section 11, 110, 77Imports and Exports (Control) Act, 1947 — Section 3(2)