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    <title>2015 (3) TMI 776 - MADRAS HIGH COURT</title>
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    <description>The court dismissed the writ petition challenging the detention and auction of imported goods, citing the petitioner&#039;s lack of genuine intention to clear the goods and attempts to delay proceedings. The court ruled out the applicability of a circular for re-export as the goods had already been auctioned and highlighted the petitioner&#039;s failure to comply with re-export conditions and provide valid reasons for extending the warehousing period. The court found the petitioner had not discharged duties on the goods and delayed payments, ultimately leading to the dismissal of the petition.</description>
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      <description>The court dismissed the writ petition challenging the detention and auction of imported goods, citing the petitioner&#039;s lack of genuine intention to clear the goods and attempts to delay proceedings. The court ruled out the applicability of a circular for re-export as the goods had already been auctioned and highlighted the petitioner&#039;s failure to comply with re-export conditions and provide valid reasons for extending the warehousing period. The court found the petitioner had not discharged duties on the goods and delayed payments, ultimately leading to the dismissal of the petition.</description>
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