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2017 (7) TMI 83

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....for a mandamus directing the respondents to release the goods, namely,'Men's shoes (unbranded) imported under Bill of Entry No.9773478 dated 20.05.2017 and issue appropriate detention certificate with respect to the said goods. 2. Heard both sides. 3. According to the petitioner, the subject matter, bill of entry was already assessed and the petitioner has also paid the relevant duty....