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    <description>The High Court directed the Custom Authorities to finalize the assessment of imported goods within a specified timeframe and issued instructions for future import clearances. It emphasized the need for prompt resolution of past import assessments and set out specific guidelines for the Department to follow, including issuing show cause notices and passing final orders within designated timelines. The judgment aimed to address the dispute over imported goods&#039; value, tackle delays in assessment procedures, and establish a framework for efficient import clearance processes.</description>
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