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    <title>2012 (6) TMI 340 - DELHI HIGH COURT</title>
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    <description>The High Court ruled in favor of the appellants, holding that they were not liable to pay duty, interest, or penalties on the used capital goods. The court directed the return of confiscated goods without any redemption fine, answering the substantial questions of law in favor of the appellants, with no order as to costs.</description>
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