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    <title>2006 (2) TMI 178 - HIGH COURT OF JUDICATURE AT MADRAS</title>
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    <description>The Court upheld the Tribunal&#039;s decision, affirming the reopening of assessment under Section 28(1) of the Customs Act, validating the use of pre-filing parallel invoices for duty computation, and supporting the confiscation of goods and imposition of penalties. The appeal was dismissed, with no substantial question of law warranting further consideration.</description>
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      <description>The Court upheld the Tribunal&#039;s decision, affirming the reopening of assessment under Section 28(1) of the Customs Act, validating the use of pre-filing parallel invoices for duty computation, and supporting the confiscation of goods and imposition of penalties. The appeal was dismissed, with no substantial question of law warranting further consideration.</description>
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