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    <title>1988 (12) TMI 123 - HIGH COURT AT CALCUTTA</title>
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    <description>The court found the writ petition maintainable despite an alternative remedy, as the impugned order was arbitrary and disclosed an error of law. It ruled in favor of the petitioners, dismissing allegations of misdeclaration and undervaluation of imported goods. The court held that the goods were correctly classified under Open General Licence (OGL) and criticized the Collector of Customs for arbitrary adjudication. Consequently, the court set aside the adjudication order, directing a fresh assessment and release of the goods with duty adjustments.</description>
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    <pubDate>Fri, 16 Dec 1988 00:00:00 +0530</pubDate>
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      <title>1988 (12) TMI 123 - HIGH COURT AT CALCUTTA</title>
      <link>https://www.taxtmi.com/caselaws?id=42595</link>
      <description>The court found the writ petition maintainable despite an alternative remedy, as the impugned order was arbitrary and disclosed an error of law. It ruled in favor of the petitioners, dismissing allegations of misdeclaration and undervaluation of imported goods. The court held that the goods were correctly classified under Open General Licence (OGL) and criticized the Collector of Customs for arbitrary adjudication. Consequently, the court set aside the adjudication order, directing a fresh assessment and release of the goods with duty adjustments.</description>
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      <pubDate>Fri, 16 Dec 1988 00:00:00 +0530</pubDate>
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