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2003 (9) TMI 746 - ALLAHABAD HIGH COURT
Extract:
.......eing sold and in that situation, they may catch hold the person responsible for the purpose of the assessment in accordance to the law. 14.. In the result, the revision is allowed. The order Tribunal dated May 28, 2003 is set aside and the authority concerned are directed to release the seized goods forthwith without any security. Petition allowed.