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    <description>The High Court of Karnataka allowed the appeal by the assessee, setting aside the penalty imposed and affirming the imposition of duty and interest. The court held that the assessee should benefit from the amnesty scheme for paying the tax and interest.</description>
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      <description>The High Court of Karnataka allowed the appeal by the assessee, setting aside the penalty imposed and affirming the imposition of duty and interest. The court held that the assessee should benefit from the amnesty scheme for paying the tax and interest.</description>
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