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    <description>Provisional release of imported goods was addressed as a matter for customs reconsideration rather than final judicial determination. The Court declined to express any view on the merits, noted that the petitioner would submit a fresh representation, and directed the customs authorities to examine that request on merits and in accordance with law, with due regard to the cited decisions and Regulation 2 of the Customs (Provisional Duty Assessment) Regulations, 2011. The writ petition was disposed of with a direction to file the fresh representation within one week and for final orders to be passed within four weeks thereafter.</description>
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