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    <description>Seized goods were directed to be released on a conditional basis where the petitioner complied with the requirement of depositing 25% of the enhanced value and paying duty on that enhanced value. The court treated the dispute as covered by an earlier decision and the Division Bench direction in a connected matter, and granted relief on that footing. On compliance with those conditions, release of the goods would follow, while liberty was preserved to proceed further in accordance with law.</description>
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