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    <title>1990 (11) TMI 167 - HIGH COURT OF GUJARAT AT AHMEDABAD</title>
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    <description>The court dismissed the petitions, upholding the obligation of the petitioners to pay the export duty based on the relevant provisions of the Customs Act. The rule was discharged with costs, and any interim relief provided was vacated. The judgment reaffirmed the significance of the date of presentation of shipping bills for determining export duty, in line with legal precedents and Constitutional provisions.</description>
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      <description>The court dismissed the petitions, upholding the obligation of the petitioners to pay the export duty based on the relevant provisions of the Customs Act. The rule was discharged with costs, and any interim relief provided was vacated. The judgment reaffirmed the significance of the date of presentation of shipping bills for determining export duty, in line with legal precedents and Constitutional provisions.</description>
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