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    <title>1993 (9) TMI 114 - HIGH COURT OF JUDICATURE AT MADRAS</title>
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    <description>The Tribunal found insufficient evidence to support the petitioners&#039; claim of clearing dutiable goods as non-dutiable items. Despite acknowledging the petitioners&#039; financial challenges, the Tribunal required a substantial deposit for appeal hearings. To address the fairness of the process, the court modified the deposit amount to Rs. 30,00,000 in two installments, ensuring a balance between the parties&#039; interests. The writ petition was disposed of on merits, considering the complexities of the case and the need for a fair hearing.</description>
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