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    <title>1993 (4) TMI 77 - HIGH COURT AT CALCUTTA</title>
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    <description>The Tribunal&#039;s refund order remained binding on Customs officers, and the filing of a reference application under Section 130(3) of the Customs Act did not stay that order. The High Court declined to reopen the merits and held that the authorities had to obey the Tribunal&#039;s direction. A writ of mandamus was therefore issued to enforce compliance, and payment was directed in terms of the Tribunal&#039;s order.</description>
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      <description>The Tribunal&#039;s refund order remained binding on Customs officers, and the filing of a reference application under Section 130(3) of the Customs Act did not stay that order. The High Court declined to reopen the merits and held that the authorities had to obey the Tribunal&#039;s direction. A writ of mandamus was therefore issued to enforce compliance, and payment was directed in terms of the Tribunal&#039;s order.</description>
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