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    <title>2019 (8) TMI 664 - MADRAS HIGH COURT  </title>
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    <description>The court determined that the respondents had the authority to seize the gold from the petitioner&#039;s premises under Section 110 of the Customs Act, 1962. The petitioner was directed to apply for the provisional release of the seized goods under Section 110 A to the 1st respondent within a specified timeframe. The court ordered the 1st respondent to process the application promptly. The petitioner was allowed to respond to the show cause notice separately. The writ petition was disposed of with these directions, no costs were imposed, and related petitions were closed.</description>
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      <description>The court determined that the respondents had the authority to seize the gold from the petitioner&#039;s premises under Section 110 of the Customs Act, 1962. The petitioner was directed to apply for the provisional release of the seized goods under Section 110 A to the 1st respondent within a specified timeframe. The court ordered the 1st respondent to process the application promptly. The petitioner was allowed to respond to the show cause notice separately. The writ petition was disposed of with these directions, no costs were imposed, and related petitions were closed.</description>
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