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    <title>2023 (4) TMI 1085 - GUJARAT HIGH COURT</title>
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    <description>The court directed the respondent authorities to provisionally release the imported goods subject to specific conditions, including payment of assessed duty, furnishing of a bank guarantee, and completion of the investigation process within a specified timeframe. The court emphasized that it did not express any opinion on the merits of the issue, leaving it for adjudication by the competent authority. The petition was disposed of with the direction for provisional release of goods under the specified conditions, allowing the petitioner to seek legal remedies in case of adverse developments in the future.</description>
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