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    <title>2017 (4) TMI 1237 - CALCUTTA HIGH COURT</title>
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    <description>The court ruled that the show cause notice under Section 28 of the Customs Act, 1962 was maintainable for imports from one port where goods were released, but not for another port where final assessment was pending. The proceeding was allowed for imports from the released port, while excluding the pending port from the notice. Customs authorities were directed to proceed lawfully with the pending imports. The writ petition was disposed of without costs, and parties could access the order on the website after fulfilling formalities.</description>
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      <description>The court ruled that the show cause notice under Section 28 of the Customs Act, 1962 was maintainable for imports from one port where goods were released, but not for another port where final assessment was pending. The proceeding was allowed for imports from the released port, while excluding the pending port from the notice. Customs authorities were directed to proceed lawfully with the pending imports. The writ petition was disposed of without costs, and parties could access the order on the website after fulfilling formalities.</description>
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      <pubDate>Wed, 12 Apr 2017 00:00:00 +0530</pubDate>
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