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2012 (4) TMI 599 - ALLAHABAD HIGH COURTExtract: .......t documents and there was no defect in following the procedure prescribed, no presumption could have arisen to the effect that the goods were meant for sale within the State of U.P. and as such open to seizure. In view of above, the impugned seizure order dated 21.12.2011 is set aside and the goods are directed to be released for. Revision allowed.
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