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    <description>The court addressed issues related to the constitution of the appellate tribunal under Section 109 of the Central Goods and Services Act, 2017, submission of documents during interception, allegations of tax evasion, and the release of confiscated goods. The petitioner&#039;s case was found to be prima facie bonafide, leading to directions for the release of goods and conveyance upon payment and furnishing security as per the Act. The court granted time for filing affidavits and emphasized fairness and adherence to legal procedures in resolving the dispute.</description>
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