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    <description>GST applicability to concession payments relating to arrival and departure duty-free shops beyond customs frontiers remained subject to final adjudication. The claim that the shops were outside the taxable territory provided a prima facie basis for protection, while non-payment risked termination under the concession agreement. Interim restraint against interference and GST levy operated pending adjudication, subject to indemnity bonds and bank guarantees.</description>
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