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    <description>The court directed the matter to be referred to the Deputy Commissioner of Customs for computation of Customs duty from the sale proceeds in accordance with the Customs Act. Concerns were raised regarding potential bias, leading to a proposal to involve the Chief Commissioner of Customs for impartiality. The application for an urgent hearing was disposed of, pending confirmation of the competent authority for duty computation as outlined in Section 150(2)(c) of the Act.</description>
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