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    <title>1983 (10) TMI 55 - HIGH COURT OF KERALA AT ERNAKULAM</title>
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    <description>The court upheld the decision that the petitioners are liable to pay the additional levy under Section 3 of the Customs Tariff Act and the auxiliary duty under the Finance Act. The court dismissed the writ petition and extended the timeline for the petitioners to discharge their liability in installments, while keeping the bank guarantees alive for another three months.</description>
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      <description>The court upheld the decision that the petitioners are liable to pay the additional levy under Section 3 of the Customs Tariff Act and the auxiliary duty under the Finance Act. The court dismissed the writ petition and extended the timeline for the petitioners to discharge their liability in installments, while keeping the bank guarantees alive for another three months.</description>
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