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    <title>2007 (6) TMI 221 - HIGH COURT OF JUDICATURE AT MADRAS</title>
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    <description>The High Court set aside the order denying the drawback claim on the diffuser in mosquito repellant machines, emphasizing procedural fairness. The Court ruled that the petitioner was entitled to present their case and participate in the enquiry, overturning the prejudged decision. The judgment directed the petitioner to provide a detailed explanation and allowed for a personal hearing, ensuring compliance with legal procedures and principles in customs matters.</description>
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