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    <title>2016 (12) TMI 1913 - MADRAS HIGH COURT</title>
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    <description>The controversy over anti-dumping duty on clearances from an SEZ to the Domestic Tariff Area was shifted to the jurisdictional Customs Officer for adjudication under the SEZ and customs framework. The Court did not finally decide whether the Development Commissioner had jurisdiction to issue or adjudicate the show cause notices, leaving that legal question open. It also directed transfer of the case files for fresh decision on merits, declined to continue any interim payment condition during pendency, and stated that amounts already paid under earlier interim directions would abide by the final adjudication.</description>
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      <description>The controversy over anti-dumping duty on clearances from an SEZ to the Domestic Tariff Area was shifted to the jurisdictional Customs Officer for adjudication under the SEZ and customs framework. The Court did not finally decide whether the Development Commissioner had jurisdiction to issue or adjudicate the show cause notices, leaving that legal question open. It also directed transfer of the case files for fresh decision on merits, declined to continue any interim payment condition during pendency, and stated that amounts already paid under earlier interim directions would abide by the final adjudication.</description>
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