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    <title>2026 (5) TMI 934 - CALCUTTA HIGH COURT</title>
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    <description>Continued contempt jurisdiction was found unnecessary where the alleged non-compliance with an earlier order on cessation of anti-dumping duty levy and refund of amounts collected was satisfactorily explained. The Court accepted that the continued collection resulted from an inadvertent misinterpretation rather than wilful or deliberate disobedience, noted that the duty collection had been stopped, refund decisions had been taken, and refund applications were being processed. In these circumstances, the contempt application was not proceeded with further and was disposed of without adjudicating contempt liability.</description>
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      <description>Continued contempt jurisdiction was found unnecessary where the alleged non-compliance with an earlier order on cessation of anti-dumping duty levy and refund of amounts collected was satisfactorily explained. The Court accepted that the continued collection resulted from an inadvertent misinterpretation rather than wilful or deliberate disobedience, noted that the duty collection had been stopped, refund decisions had been taken, and refund applications were being processed. In these circumstances, the contempt application was not proceeded with further and was disposed of without adjudicating contempt liability.</description>
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