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    <description>The Court directed the release of the seized gold to the petitioner upon the execution of bonds and acceptance of property as security. The petitioner was required to pay the penalty before seeking the release. The decision was grounded in the provisions of the CGST/SGST Acts and prior judgments, emphasizing that the Tribunal would adjudicate the appeals without the Court expressing any opinion on the merits. The gold, being stock-in-trade, was released subject to these conditions and pending final adjudication.</description>
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