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    <description>Detained goods and conveyance were ordered to be released on an interim basis after payment of the tax and penalty as computed by the authorities, filing of a solemn undertaking, and production of proof of payment and identification documents. The Gujarat High Court treated these compliance conditions as sufficient for interim release while keeping the matter listed for a later date. The direction preserved the authorities&#039; claim while allowing provisional release subject to strict documentary and payment safeguards.</description>
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