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of HC ordered that the Department shall implement the accepted Order-in-Appeal within four weeks; the Petitioner is directed to appear before the Customs Authorities on 27 August 2025 for release of the gold bars in accordance with that Order-in-Appeal. The Department is further directed to afford the Petitioner a hearing on 27 August 2025 prior to any re-assessment of the Patek Philippe automatic watch and to refrain from passing any re-assessment order without observing principles of natural justice. The petition is dismissed as disposed of in light of these directions.
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