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Structured Summary of the Provided Legal Opinion

Factual and Procedural Background

This summary is derived solely from the text supplied. The supplied opinion contained no factual or procedural narrative.

This information was not available in the provided opinion.

Legal Issues Presented

The opinion addresses a procedural matter and does not frame distinct legal issues.

Arguments of the Parties

The opinion does not contain a detailed account of the parties' legal arguments.

Table of Precedents Cited

No precedents were cited in the provided opinion.

Court's Reasoning and Analysis

The supplied text did not include the court's step-by-step legal analysis or reasoning.

This information was not available in the provided opinion.

Holding and Implications

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    Commissioner Of Customs v. Avenue Impex

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    Commissioner Of Customs v. Avenue Impex
    (Oct 8, 2012)