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    <description>The court set aside the show cause notices, ruling in favor of the petitioners. It concluded that the petitioners could not be held liable for the additional duty based on corrigenda that were not properly published or communicated. The judgment underscored the necessity of clear and timely publication of tax rates to ensure fair administration and compliance.</description>
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      <description>The court set aside the show cause notices, ruling in favor of the petitioners. It concluded that the petitioners could not be held liable for the additional duty based on corrigenda that were not properly published or communicated. The judgment underscored the necessity of clear and timely publication of tax rates to ensure fair administration and compliance.</description>
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