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2014 (7) TMI 694 - HC - CustomsAmendment of the In- Bond Bill of Entry - to amend petitioner's name and to allow release of the goods - Held that:- revenue directed to amend the bill of entry and allow the provisional release of goods only on payment of the entire customs duty payable on such goods by the petitioner and also by giving bank guarantee for the equal sum of duty amount in favour of the Department, pending adjudication of the proceedings initiated against the petitioner and fourth respondent. - Decided in favor of assessee.
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