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    <title>2011 (1) TMI 380 - MADRAS HIGH COURT</title>
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    <description>A claim for exemption from Additional Duty of Customs for immediate assessment of Bills of Entry under Notification No. 30/2004-CE was declined, following earlier similar orders. The exemption-based assessment request was therefore rejected. The goods were nevertheless directed to be released pending adjudication on the condition that the importer furnish a bank guarantee for the entire value of the Additional Duty of Customs to the satisfaction of the authority concerned, and keep it alive until adjudication was completed. Release was to follow forthwith on furnishing the guarantee. The petition thus succeeded only to the extent of obtaining conditional release of the goods.</description>
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      <description>A claim for exemption from Additional Duty of Customs for immediate assessment of Bills of Entry under Notification No. 30/2004-CE was declined, following earlier similar orders. The exemption-based assessment request was therefore rejected. The goods were nevertheless directed to be released pending adjudication on the condition that the importer furnish a bank guarantee for the entire value of the Additional Duty of Customs to the satisfaction of the authority concerned, and keep it alive until adjudication was completed. Release was to follow forthwith on furnishing the guarantee. The petition thus succeeded only to the extent of obtaining conditional release of the goods.</description>
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