{"issue_text":"Whether the matter is urgent","issue_type":"procedural","dispositive":"yes","related_facts":"3.5 month delay, lack of specific dates"}
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background
Facts of the Case
Background
First applicant imported vehicles and paid 25% duty, receiving customs clearance certificates. After selling vehicles to second applicant, respondent discovered duty had been increased to 60% via statutory instrument and impounded the vehicles for underpayment. Applicants brought urgent chamber application for release.
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