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    <title>2023 (9) TMI 970 - MADRAS HIGH COURT</title>
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    <description>The court dismissed the petition challenging a Show Cause Notice demanding duty foregone at the time of importing capital goods, citing violation of Exemption Notification conditions and seeking penalty and interest under sections 112(a) and 111(o) of the Customs Act, 1962. The court found the petition lacking in merits, ruling that the notice was not time-barred despite the imports dating back to 2004. The petitioners were granted 30 days to respond to the notice, with the respondent mandated to adjudicate and issue orders within 90 days from receipt of the response.</description>
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      <description>The court dismissed the petition challenging a Show Cause Notice demanding duty foregone at the time of importing capital goods, citing violation of Exemption Notification conditions and seeking penalty and interest under sections 112(a) and 111(o) of the Customs Act, 1962. The court found the petition lacking in merits, ruling that the notice was not time-barred despite the imports dating back to 2004. The petitioners were granted 30 days to respond to the notice, with the respondent mandated to adjudicate and issue orders within 90 days from receipt of the response.</description>
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