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    <title>2015 (2) TMI 262 - CESTAT MUMBAI</title>
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    <description>The tribunal allowed the appeal before the Single Member Bench concerning the provisional release of seized goods. The tribunal determined that the issue primarily related to provisional assessment and not seizure justification, thus maintaining the appeal&#039;s maintainability before the Single Member Bench. The tribunal modified the release conditions to include a provisional duty bond and payment based on declared value plus a percentage of the differential amount, allowing for the release of the goods within a specified timeframe.</description>
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      <description>The tribunal allowed the appeal before the Single Member Bench concerning the provisional release of seized goods. The tribunal determined that the issue primarily related to provisional assessment and not seizure justification, thus maintaining the appeal&#039;s maintainability before the Single Member Bench. The tribunal modified the release conditions to include a provisional duty bond and payment based on declared value plus a percentage of the differential amount, allowing for the release of the goods within a specified timeframe.</description>
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