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    <title>1994 (10) TMI 62 - HIGH COURT OF JUDICATURE AT BOMBAY</title>
    <link>https://www.taxtmi.com/caselaws?id=43865</link>
    <description>Once the confiscation order was set aside in appeal and the appellate authority indicated that the goods ought to have been cleared, the respondents could not refuse a detention certificate on the basis that only a recommendatory certificate had been issued to the Port Trust. A merely recommendatory certificate did not bind the Port Trust, but that did not justify resiling from the appellate finding or disputing the nature of the imported goods. The petitioners were therefore entitled to the detention certificate, and the refusal was unjustified.</description>
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    <pubDate>Mon, 10 Oct 1994 00:00:00 +0530</pubDate>
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      <title>1994 (10) TMI 62 - HIGH COURT OF JUDICATURE AT BOMBAY</title>
      <link>https://www.taxtmi.com/caselaws?id=43865</link>
      <description>Once the confiscation order was set aside in appeal and the appellate authority indicated that the goods ought to have been cleared, the respondents could not refuse a detention certificate on the basis that only a recommendatory certificate had been issued to the Port Trust. A merely recommendatory certificate did not bind the Port Trust, but that did not justify resiling from the appellate finding or disputing the nature of the imported goods. The petitioners were therefore entitled to the detention certificate, and the refusal was unjustified.</description>
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      <pubDate>Mon, 10 Oct 1994 00:00:00 +0530</pubDate>
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