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    <title>AWARE AND BEWARE</title>
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    <description>A High Court judgment on a 100% EOU found that departmental solicitation of a deposit without prior notice constituted coercion, requiring refund with interest; the article underscores that Customs and Excise enforcement hinges on the relevant date and limitation periods, and that retrospective reliance on extended limitation for alleged suppression is vulnerable where procedural safeguards and timely notices were not observed.</description>
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      <description>A High Court judgment on a 100% EOU found that departmental solicitation of a deposit without prior notice constituted coercion, requiring refund with interest; the article underscores that Customs and Excise enforcement hinges on the relevant date and limitation periods, and that retrospective reliance on extended limitation for alleged suppression is vulnerable where procedural safeguards and timely notices were not observed.</description>
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