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2014 (2) TMI 1194 - GUJARAT HIGH COURTProvisional Release of Goods - Petitioners were alleged to have been indulged in secret removal of goods without payment of duty Addl. Commissioner passed order and permitted provisional release of goods seized on condition of executing full value bond along with 25% cash security According to petitioners, recording of quantity of goods, raw material as well as finished products was not accurate Held that:- it would be appropriate to permit petitioners to clear finished goods as per provisional release order, subject to fulfilment of condition mentioned in current judgment On application that may be made by petitioners, provisional release of raw material also permitted by competent authority Petition disposed of.
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