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    <title>2023 (3) TMI 1133 - GUJARAT HIGH COURT</title>
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    <description>The court granted provisional release of seized imported goods, emphasizing their perishable nature and the petitioner&#039;s compliance with necessary conditions under section 110A of the Customs Act, 1962. The court directed the competent authority to establish conditions for release, including tax payment, bank guarantee, and bond submission, setting a timeline for the process and urging prompt completion of the adjudicatory process without determining the case&#039;s merits.</description>
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