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    <title>2002 (6) TMI 57 - HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR</title>
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    <description>The High Court emphasized the importance of determining the correct duty at the appropriate stage and adjusting payments accordingly. It clarified that duty paid by the assessee should be adjusted against the final liability without any reverse adjustment. The Court highlighted the significance of redetermining duty payable by adjusting payments made at the correct stage. As a result, the reference was dismissed, and no costs were awarded.</description>
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      <description>The High Court emphasized the importance of determining the correct duty at the appropriate stage and adjusting payments accordingly. It clarified that duty paid by the assessee should be adjusted against the final liability without any reverse adjustment. The Court highlighted the significance of redetermining duty payable by adjusting payments made at the correct stage. As a result, the reference was dismissed, and no costs were awarded.</description>
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