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    <description>The High Court of Calcutta addressed the interpretation of duty-free advance license transfer and the liability of the transferee on a show cause notice under the Customs Act, 1962. The Court admitted the appeal, acknowledging the need for clarification on the issues raised. Directions were given for the filing of documents and the appeal hearing. The judgment aimed to resolve the dispute and provide clarity on the legal aspects involved in the case.</description>
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