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    <description>The Court directed the respondent to release the detained goods and conveyance to the petitioner upon providing a bank guarantee of Rs. 2,34,500, encompassing tax and penalty. The respondent was further mandated to finalize the adjudication proceedings within one week from the judgment date. This decision aimed to uphold the petitioner&#039;s rights while ensuring prompt resolution and protecting against potential harm to the petitioner&#039;s interests.</description>
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