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    <description>The court directed the respondents to consider the petitioner&#039;s representation for provisional release of goods pending adjudication upon receipt of an expert report. The Directorate of Revenue Intelligence alleged misdeclaration by the petitioner, including discrepancies in goods declaration and unauthorized use of an import/export code. The court emphasized the importance of accurate declaration in customs documents and the need for thorough investigation by authorities. It highlighted the petitioner&#039;s right to seek provisional release and the obligation to adhere to legal procedures in customs enforcement, ensuring a fair and timely resolution of the matter.</description>
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      <description>The court directed the respondents to consider the petitioner&#039;s representation for provisional release of goods pending adjudication upon receipt of an expert report. The Directorate of Revenue Intelligence alleged misdeclaration by the petitioner, including discrepancies in goods declaration and unauthorized use of an import/export code. The court emphasized the importance of accurate declaration in customs documents and the need for thorough investigation by authorities. It highlighted the petitioner&#039;s right to seek provisional release and the obligation to adhere to legal procedures in customs enforcement, ensuring a fair and timely resolution of the matter.</description>
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