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    <title>2025 (6) TMI 1610 - CALCUTTA HIGH COURT</title>
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    <description>The Tribunal having set aside confiscation of the gold ornaments under Sections 111(b) and 111(d) of the Customs Act, 1962, the respondents were required to give effect to that order by releasing the ornaments without further substantive adjudication. The Court directed the respondents to act on the Tribunal&#039;s decision and expedite release within 15 days of communication of the order. It also recorded that the petitioner&#039;s entitlement to refund of the pre-deposit followed from the Tribunal&#039;s order and did not call for a separate direction.</description>
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      <description>The Tribunal having set aside confiscation of the gold ornaments under Sections 111(b) and 111(d) of the Customs Act, 1962, the respondents were required to give effect to that order by releasing the ornaments without further substantive adjudication. The Court directed the respondents to act on the Tribunal&#039;s decision and expedite release within 15 days of communication of the order. It also recorded that the petitioner&#039;s entitlement to refund of the pre-deposit followed from the Tribunal&#039;s order and did not call for a separate direction.</description>
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