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    <description>HC directed that the consignment in flexi-bags may be transferred into containers under PESO supervision in accordance with the Petroleum Act, 1934 and allied Rules; petitioner must file an undertaking to comply with PESO directions. Once transfer is completed as directed, Respondent No.2 (Customs) shall release the goods following due process, within two weeks. Costs of transfer shall be borne by Respondent Nos.2 and 3. Petition disposed of.</description>
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