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    <title>1991 (11) TMI 153 - CEGAT, CALCUTTA</title>
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    <description>The Tribunal enforced its earlier compliance direction by fixing a final deadline for payment of the market price of the confiscated goods, after noting that no effective action had been taken within the stipulated time. It recorded the departmental assurance that the matter would be settled by the end of December 1991 and warned that failure to comply by that date would result in reference to the High Court for contempt action under the Contempt of Courts Act, 1971. The operative effect was a binding compliance mandate backed by an express contempt consequence for default.</description>
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      <link>https://www.taxtmi.com/caselaws?id=82225</link>
      <description>The Tribunal enforced its earlier compliance direction by fixing a final deadline for payment of the market price of the confiscated goods, after noting that no effective action had been taken within the stipulated time. It recorded the departmental assurance that the matter would be settled by the end of December 1991 and warned that failure to comply by that date would result in reference to the High Court for contempt action under the Contempt of Courts Act, 1971. The operative effect was a binding compliance mandate backed by an express contempt consequence for default.</description>
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