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    <title>2010 (3) TMI 475 - CALCUTTA HIGH COURT</title>
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    <description>The appeal was disposed of with directions for the Assistant Commissioner of Customs to redetermine the interest rate based on the prevailing bank rate as of May 17, 2002, and to provide reasons for the decision. The exercise was to be completed within three months, and there was no order as to costs.</description>
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