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    <title>2012 (2) TMI 486 - MADRAS HIGH COURT</title>
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    <description>The High Court dismissed the writ appeal filed by a Custom House Agency challenging the denial of waiver of pre-deposit of duty drawback and penalties under the Customs Act, 1962. The penalties were imposed due to alleged fraudulent activities by a third party. The Court upheld the decision of the single Judge, who had thoroughly examined the relevant facts and legal provisions, concluding that there was no basis to grant the relief sought under Article 226 of the Constitution of India. No costs were awarded in this case.</description>
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