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    <title>2020 (9) TMI 659 - CESTAT MUMBAI</title>
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    <description>The tribunal modified the conditions for the provisional release of seized goods, directing the appellant to execute a bond equivalent to the goods&#039; value and a reduced bank guarantee of Rs. 5,00,000/-. Emphasizing the appellant&#039;s cooperation with the investigation, the tribunal highlighted the importance of adhering to Board Circulars facilitating exports and avoiding delays. The tribunal&#039;s observations were preliminary and not binding on the final case adjudication.</description>
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