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    <title>2013 (6) TMI 713 - KERALA HIGH COURT</title>
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    <description>The court directed the first respondent to address the appeals filed by the importer within three months, clarifying that duty should not be based on the value shown in the Bill of Entry for future transactions. The importer was instructed to challenge classification and duty quantification through the appeal process if aggrieved by the actions of the second respondent. The court disposed of the Writ Petition, emphasizing adherence to the appeal process for resolving classification and duty disputes.</description>
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      <description>The court directed the first respondent to address the appeals filed by the importer within three months, clarifying that duty should not be based on the value shown in the Bill of Entry for future transactions. The importer was instructed to challenge classification and duty quantification through the appeal process if aggrieved by the actions of the second respondent. The court disposed of the Writ Petition, emphasizing adherence to the appeal process for resolving classification and duty disputes.</description>
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