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    <title>2014 (1) TMI 122 - MADRAS HIGH COURT</title>
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    <description>The Court allowed the appeals against the conditional release of Betel Nuts, modifying the orders to require payment of 75% of the duty demanded on assessment and the remaining 25% through a bank guarantee. The goods were to be released upon compliance, safeguarding the revenue&#039;s interest. The respondent/importer could challenge assessment proceedings but had to pay duty based on the tariff value until then. No costs were awarded, and connected petitions were closed.</description>
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      <description>The Court allowed the appeals against the conditional release of Betel Nuts, modifying the orders to require payment of 75% of the duty demanded on assessment and the remaining 25% through a bank guarantee. The goods were to be released upon compliance, safeguarding the revenue&#039;s interest. The respondent/importer could challenge assessment proceedings but had to pay duty based on the tariff value until then. No costs were awarded, and connected petitions were closed.</description>
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