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    <title>2023 (3) TMI 1290 - MADRAS HIGH COURT</title>
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    <description>The Court set aside a demand for a differential duty of Rs.3,91,60,068 against a Telecommunications Solutions provider for misclassification of imported goods, as it lacked a show cause notice or order revising the bills of entry. The Court emphasized the mandatory nature of Circulars issued by the Central Board of Indirect Tax of Customs for Customs officers in administrative functions, highlighting the importance of compliance for transparency and accountability in official communications. The judgment allowed the writ petition, with no costs awarded.</description>
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