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2012 (8) TMI 55 - HC - CustomsImport of vessel - vessel was sent out of the territorial waters for the purpose of repairs seizure of vessel provisional release of vessel petitioner liable to pay duty in respect of the modification/upgradation that has taken place which amount is computed on a provisional basis Held that:- Petitioners would be required to pay duty assessed provisionally in the amount of Rs. 12.77 crores and for that purpose, they would be at liberty to avail of the credit Bank guarantee reduced from 20% to 10%
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