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    <title>2012 (2) TMI 399 - MADRAS HIGH COURT</title>
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    <description>The court declined assessment of the Bill of Entry by extending exemption from Additional Duty of Customs under Notification No. 30/2004-CE, so the exemption claim was rejected. It nevertheless directed release of the goods against a bank guarantee for the full value of the Additional Duty of Customs, to remain alive until adjudication is completed, and made the release subject to the orders in the connected appeals. The petitioner therefore obtained only partial relief.</description>
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      <description>The court declined assessment of the Bill of Entry by extending exemption from Additional Duty of Customs under Notification No. 30/2004-CE, so the exemption claim was rejected. It nevertheless directed release of the goods against a bank guarantee for the full value of the Additional Duty of Customs, to remain alive until adjudication is completed, and made the release subject to the orders in the connected appeals. The petitioner therefore obtained only partial relief.</description>
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