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    <title>2025 (10) TMI 162 - MADRAS HIGH COURT</title>
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    <description>HC modified the provisional release order, directing the importer to remit the full duty as declared and to pay 50% of the departmental differential duty while declining to require the Rs. 11,00,000 bank guarantee. The court limited its review to the provisional release conditions, noting ongoing adjudication on classification and valuation of imported PVC-coated fabrics, and held the revised payment conditions adequate to protect revenue interest while permitting release of the goods.</description>
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