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2014 (11) TMI 418 - ALLAHABAD HIGH COURTSeizure of goods u/s 110A - Provisional release of 12 kgs of gold seized by the fifth respondent - Held that:- At this stage, the only prayer which can be considered by the Court is the alternate prayer for a direction that an order may be passed in accordance with law on an application for provisional release under Section 110A of the Act. Since a specific objection has been raised on behalf of the Customs Department that no formal application has been filed for provisional release under Section 110A of the Act, we permit the petitioner to move the competent authority by filing an application for provisional release under Section 110A of the Act - Petition disposed of.
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