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The High Court of Judicature at Madras heard a case involving the mis-declaration of a car's horsepower for customs duty purposes. The petitioner argued there was no mis-declaration and had already paid the duty. The court decided not to implement the order demanding additional duty but required the petitioner to provide certain undertakings and bonds before releasing the vehicle. The writ petition was ordered accordingly, with no costs. (Citation: 1990 (2) TMI 75 - HIGH COURT OF JUDICATURE AT MADRAS)
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