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    <title>1997 (7) TMI 162 - HIGH COURT OF JUDICATURE AT BOMBAY</title>
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    <description>The applicable customs duty rate depended on the correct Bill of Entry date, and the dispute was resolved on the basis of official departmental record. The Customs Department&#039;s version was not displaced by any material from the petitioners, and no lack of bona fides was shown. As the authorities had concurrently accepted the departmental record, the HC declined to reappreciate the facts in writ proceedings and found no reason to interfere. The petition was dismissed.</description>
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      <description>The applicable customs duty rate depended on the correct Bill of Entry date, and the dispute was resolved on the basis of official departmental record. The Customs Department&#039;s version was not displaced by any material from the petitioners, and no lack of bona fides was shown. As the authorities had concurrently accepted the departmental record, the HC declined to reappreciate the facts in writ proceedings and found no reason to interfere. The petition was dismissed.</description>
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