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7[83B. Provisional release of imported goods.- Where any offence is detected in respect of imported goods which are not liable to 8[outright] confiscation or needed for evidence at a later stage, the Collector of Customs may, on written request of owner of the goods, allow release of the same on payment of duty, taxes or other charges and furnishing bank guarantee or pay order against the amount of any penalty or fine which may be imposed on such goods.]

Effective date: 1969-03-03

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