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    <title>2009 (2) TMI 104 - CALCUTTA HIGH COURT</title>
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    <description>The court dismissed the appeal, upholding the principle of res judicata as the writ petition was based on the same cause of action as previous petitions. The validity of the demand notice was confirmed, and the pre-deposit requirement was enforced, leading to the appeal&#039;s dismissal for non-compliance. The plea for remission of duty was rejected due to the goods being imported under duty exemption. The court found the petitioner&#039;s multiple writ petitions constituted an abuse of process of law, imposing costs of Rs. 50,000 on the petitioner to be paid to the respondent-customs authorities within two months.</description>
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    <pubDate>Mon, 23 Feb 2009 00:00:00 +0530</pubDate>
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      <title>2009 (2) TMI 104 - CALCUTTA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=33294</link>
      <description>The court dismissed the appeal, upholding the principle of res judicata as the writ petition was based on the same cause of action as previous petitions. The validity of the demand notice was confirmed, and the pre-deposit requirement was enforced, leading to the appeal&#039;s dismissal for non-compliance. The plea for remission of duty was rejected due to the goods being imported under duty exemption. The court found the petitioner&#039;s multiple writ petitions constituted an abuse of process of law, imposing costs of Rs. 50,000 on the petitioner to be paid to the respondent-customs authorities within two months.</description>
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      <pubDate>Mon, 23 Feb 2009 00:00:00 +0530</pubDate>
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