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2005 (2) TMI 163 - HC - CustomsExtract: .......nk guarantee of payment of duty on the waste component is illegal and irrational. It has no nexus with the object sought to be achieved. It is not a demand raised under any statute or authority of law. Accordingly, the demand letter dated 20th September, 1991 is quashed. The bank guarantee is discharged. Writ petition is allowed in the above terms.
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