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    <title>2021 (1) TMI 1012 - GUJARAT HIGH COURT</title>
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    <description>The Court granted interim relief in a writ application under Article 226 of the Constitution of India, directing the release of detained goods upon payment of tax and penalty. The applicant was instructed to participate in confiscation proceedings, file a reply, and challenge the notice in accordance with legal principles. The Court did not express an opinion on merits but disposed of the application based on the relief granted. The matter was adjourned for further proceedings, emphasizing the applicant&#039;s right to contest any determined liability.</description>
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      <description>The Court granted interim relief in a writ application under Article 226 of the Constitution of India, directing the release of detained goods upon payment of tax and penalty. The applicant was instructed to participate in confiscation proceedings, file a reply, and challenge the notice in accordance with legal principles. The Court did not express an opinion on merits but disposed of the application based on the relief granted. The matter was adjourned for further proceedings, emphasizing the applicant&#039;s right to contest any determined liability.</description>
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