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    <title>2021 (12) TMI 1280 - MADRAS HIGH COURT</title>
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    <description>The High Court dismissed the writ petition challenging the impugned order on customs duty exemption for imported Tin Ingots. The court upheld the validity of the Certificate of Origin and jurisdiction of the Show Cause Notice. It confirmed the differential customs duty, interest, and penalty under Section 28(4) of the Customs Act, 1962. The petitioner was directed to pursue an appeal under Section 128 of the Customs Act within a specified timeframe, emphasizing the exhaustion of statutory remedies before resorting to writ jurisdiction.</description>
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      <description>The High Court dismissed the writ petition challenging the impugned order on customs duty exemption for imported Tin Ingots. The court upheld the validity of the Certificate of Origin and jurisdiction of the Show Cause Notice. It confirmed the differential customs duty, interest, and penalty under Section 28(4) of the Customs Act, 1962. The petitioner was directed to pursue an appeal under Section 128 of the Customs Act within a specified timeframe, emphasizing the exhaustion of statutory remedies before resorting to writ jurisdiction.</description>
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      <pubDate>Tue, 09 Nov 2021 00:00:00 +0530</pubDate>
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