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2022 (12) TMI 1438 - BOMBAY HIGH COURTProvisional release of goods - Section 110 A of the Customs Act, 1962 - HELD THAT:- A similar order in M/S. EXCELLENT BETELNUT PRODUCTS PVT. LTD. THROUGH ITS DIRECTOR VERSUS DIRECTORATE OF REVENUE INTELLIGENCE, NAGPUR REGIONAL UNIT; COMMISSIONER OF CUSTOMS, ICD BORKHEDI, NAGPUR [2021 (12) TMI 1454 - BOMBAY HIGH COURT] could be passed in the present case, where it was held that We are of the opinion that purposes of this petition shall be served if this petition is treated as an application made under Section 110 A of the Customs Act, 1962 and decide appropriately. Petition disposed off.
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