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    <title>1991 (5) TMI 73 - HIGH COURT OF GUJARAT AT AHMEDABAD</title>
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    <description>The Court held that the additional duty of customs was lawfully imposed on goods removed from the private bonded warehouse after the Ordinance came into effect. The duty was determined based on the prevailing regulations at the time of removal, not at the time of importation. The petitioners&#039; claim for a refund of the duty paid under protest was rejected, emphasizing that the duty was correctly levied in accordance with the law. The Court dismissed the petitions, citing previous Supreme Court judgments supporting the decision.</description>
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    <pubDate>Fri, 03 May 1991 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=43350</link>
      <description>The Court held that the additional duty of customs was lawfully imposed on goods removed from the private bonded warehouse after the Ordinance came into effect. The duty was determined based on the prevailing regulations at the time of removal, not at the time of importation. The petitioners&#039; claim for a refund of the duty paid under protest was rejected, emphasizing that the duty was correctly levied in accordance with the law. The Court dismissed the petitions, citing previous Supreme Court judgments supporting the decision.</description>
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      <pubDate>Fri, 03 May 1991 00:00:00 +0530</pubDate>
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