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    <title>2015 (4) TMI 686 - KERALA HIGH COURT</title>
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    <description>The court ruled in favor of the petitioner in a case involving the clearance of imported goods under the SAFTA agreement at a concessional rate of duty. The judgment allowed provisional clearance of the goods upon fulfilling specified conditions, including executing a bond, paying duty as per SAFTA notification, and depositing 35% of the remaining differential duty. The court emphasized the importance of procedural compliance with SAFTA notification and the validity of certificates of origin in determining the goods&#039; origin. The decision clarified that observations on certificates were for provisional release only and would not impact future adjudication.</description>
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