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    <title>2019 (5) TMI 1589 - DELHI HIGH COURT</title>
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    <description>The Court ruled in favor of the petitioner, directing the Commissioner of Customs to return the bank guarantee. The payment of duties by the petitioner, exceeding the amount secured by the bank guarantee, justified the release. The order emphasized the rights of all parties to contest liabilities and seek exemptions, without limiting their legal options.</description>
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