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    <title>2010 (5) TMI 124 - BOMBAY HIGH COURT</title>
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    <description>The court dismissed the petition, ruling that the interest was correctly imposed under Section 61(2) of the Customs Act, 1962, and no separate notice under Section 59(1)(b) was required. Consequently, the petitioners were not entitled to a refund of the interest paid. The rule was discharged with no order as to costs.</description>
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      <description>The court dismissed the petition, ruling that the interest was correctly imposed under Section 61(2) of the Customs Act, 1962, and no separate notice under Section 59(1)(b) was required. Consequently, the petitioners were not entitled to a refund of the interest paid. The rule was discharged with no order as to costs.</description>
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