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The petitioners purchased confiscated trawlers and paid Customs Duties, later found they were not liable. Tribunal directed Customs Authorities to refund Rs. 6,81,923, subject to conditions. Customs Department failed to comply, so petitioners filed a writ application for mandamus. High Court held Customs Officers must follow Tribunal's order, rejected Customs Department's contentions, and ordered payment within four weeks. No costs awarded.
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