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    <description>The court focused on the procedural aspects of releasing seized goods in compliance with statutory provisions, emphasizing adherence to the Central Goods and Services Tax Act, 2017. The petitioners were directed to follow the prescribed procedure outlined in Section 67 of the Act and Rule 141 of the relevant Rules for the release of seized documents and assets. The court refrained from addressing the transfer of adjudication to an independent officer or preventing coercive action, instead instructing the petitioners to approach the appropriate authority under the Act for addressing their grievances regarding the seized goods.</description>
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