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    <description>The Tribunal emphasized compliance with its Final Order under Section 110A of the Customs Act, 1962, directing the Commissioner to adhere to legal procedures and timelines outlined by the Bombay High Court. The Commissioner was given the opportunity to explain delays in implementing the order and was expected to ensure compliance promptly. The matter was scheduled for further review to address the compliance status and actions required for adherence to the Tribunal&#039;s directives and those of the High Court.</description>
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