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    <description>The court allowed the petition challenging the prohibition order issued by the Commissioner of Customs. It emphasized the importance of adhering to natural justice principles, providing reasons for decisions, and ensuring a fair and transparent process. The court set aside the prohibition order, specifying a timeline for a fresh hearing if a new prohibition order is invoked. The judgment highlighted the balance between extraordinary powers under Regulation 23 and the disclosure of reasons, emphasizing that regular revocation proceedings should typically follow any prohibition order.</description>
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