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2018 (9) TMI 1772 - GUJARAT HIGH COURTProvisional release of goods and/or permitting the petitioners to re-export the goods - Misdeclaration of imported goods - misdeclaration of the goods as 'Base Oil SN 50' instead of its correct description as 'High Speed Diesel Oil' so classified - Held that:- The concerned department viz. competent authority shall consider representation that may be made by the petitioner with regard to provisional release of goods/material seized and/or alternatively to permit them to re-export such goods - Summons or notices so envisaged under Section 28 and Section 28 (4) read with Section 124 of the Act or any other notice/summons that may be issued by the department, for which the petitioner shall be given reasonable time viz. including that of opportunity of hearing before passing the order in accordance with law. Petition disposed off.
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