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    <title>2011 (6) TMI 24 - MADRAS HIGH COURT</title>
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    <description>Exemption from Additional Duty of Customs under Notification No. 30/2004-CE was declined for assessment of the Bills of Entry. Even so, the imported goods were directed to be released on the petitioner furnishing a bank guarantee for the full additional duty amount, to the satisfaction of the authority, and keeping it alive until adjudication was completed. Upon furnishing the guarantee, release was to follow forthwith. The practical effect was denial of exemption while granting only conditional release of the goods against security pending adjudication.</description>
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      <description>Exemption from Additional Duty of Customs under Notification No. 30/2004-CE was declined for assessment of the Bills of Entry. Even so, the imported goods were directed to be released on the petitioner furnishing a bank guarantee for the full additional duty amount, to the satisfaction of the authority, and keeping it alive until adjudication was completed. Upon furnishing the guarantee, release was to follow forthwith. The practical effect was denial of exemption while granting only conditional release of the goods against security pending adjudication.</description>
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