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    <title>2024 (2) TMI 34 - BOMBAY HIGH COURT</title>
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    <description>Provisional release of Ethanol Absolute imported for home consumption was directed where the goods were not prohibited and the dispute concerned classification. Clearance had previously been permitted under the accepted classification, and the importer had furnished the required bond. Imposing a bank guarantee or different conditions for similar imports was treated as arbitrary and inconsistent with binding prior directions. The goods covered by the two Bills of Entry were required to be released within one week. State Excise officials were also directed to release the goods and face an inquiry regarding their conduct.</description>
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