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    <description>The court dismissed the appeals based on the established precedent set by a Division Bench judgment, emphasizing the importance of adhering to legal precedents. The judgment addressed the interpretation of previous judgments by the High Court and Supreme Court, highlighted the delay in filing a Special Leave Petition, and discussed the release of goods on payment of duty. Despite arguments relying on other Division Bench decisions, the court found the appeals liable for dismissal in line with the Division Bench judgment in Commissioner of Customs, Tuticorin vs. City Office Equipment.</description>
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