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    <description>The customs authority was directed to complete the final assessment only after the petitioner furnished the required documents, was given an opportunity of hearing, and had the circulars, judgments and other relied-upon materials considered. The Court accepted the assurance that the documents would be produced by a fixed date and required the authority to pass a reasoned order within the stipulated time. The writ petition thus resulted in a time-bound procedural direction for fresh consideration of the assessment on the materials already relied upon and those to be filed.</description>
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