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    <title>1993 (6) TMI 90 - HIGH COURT AT CALCUTTA</title>
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    <description>The Court held that the Customs Authorities must comply with the Tribunal&#039;s order for refunding Customs duty to the first respondent. Despite filing a reference application, the Customs Authorities were directed to deposit the refund amount or provide a bank guarantee within a specified timeline. The Court clarified that the Tribunal&#039;s decision was binding, and failure to comply would entitle the first respondent to execute the orders with interest. The Court modified the original order, emphasizing the Customs Authorities&#039; obligation to adhere to the Tribunal&#039;s directives.</description>
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      <title>1993 (6) TMI 90 - HIGH COURT AT CALCUTTA</title>
      <link>https://www.taxtmi.com/caselaws?id=43648</link>
      <description>The Court held that the Customs Authorities must comply with the Tribunal&#039;s order for refunding Customs duty to the first respondent. Despite filing a reference application, the Customs Authorities were directed to deposit the refund amount or provide a bank guarantee within a specified timeline. The Court clarified that the Tribunal&#039;s decision was binding, and failure to comply would entitle the first respondent to execute the orders with interest. The Court modified the original order, emphasizing the Customs Authorities&#039; obligation to adhere to the Tribunal&#039;s directives.</description>
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      <pubDate>Tue, 29 Jun 1993 00:00:00 +0530</pubDate>
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