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    <title>2018 (8) TMI 257 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeal, setting aside the provisional release order issued by the Commissioner under Section 110A of the Customs Act. The Tribunal emphasized the necessity for compliance with specific guidelines and directed the adjudicating authority to release the seized goods within 10 days in accordance with established procedures. The decision stressed the importance of proper authority in granting provisional release and adherence to relevant circulars and regulations in such cases.</description>
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      <description>The Tribunal allowed the appeal, setting aside the provisional release order issued by the Commissioner under Section 110A of the Customs Act. The Tribunal emphasized the necessity for compliance with specific guidelines and directed the adjudicating authority to release the seized goods within 10 days in accordance with established procedures. The decision stressed the importance of proper authority in granting provisional release and adherence to relevant circulars and regulations in such cases.</description>
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