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    <title>1985 (12) TMI 230 - CALCUTTA HIGH COURT</title>
    <link>https://www.taxtmi.com/caselaws?id=72528</link>
    <description>The court addressed three main issues in this case: whether aligning tools (dial indicators) are covered by the REP licences, if customs authorities can refuse release of goods previously allowed under similar licences, and whether customs authorities can hold an adjudication proceeding to determine the nature of the goods. The court found that a thorough adjudication based on expert evidence is required to determine if the aligning tools meet the description in the licences. Customs authorities have the right to correct their errors and hold adjudication if necessary. The court directed for adjudication and conditional release of goods, with specific instructions for the process.</description>
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    <pubDate>Thu, 19 Dec 1985 00:00:00 +0530</pubDate>
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      <title>1985 (12) TMI 230 - CALCUTTA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=72528</link>
      <description>The court addressed three main issues in this case: whether aligning tools (dial indicators) are covered by the REP licences, if customs authorities can refuse release of goods previously allowed under similar licences, and whether customs authorities can hold an adjudication proceeding to determine the nature of the goods. The court found that a thorough adjudication based on expert evidence is required to determine if the aligning tools meet the description in the licences. Customs authorities have the right to correct their errors and hold adjudication if necessary. The court directed for adjudication and conditional release of goods, with specific instructions for the process.</description>
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      <pubDate>Thu, 19 Dec 1985 00:00:00 +0530</pubDate>
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