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2015 (10) TMI 2599 - KERALA HIGH COURTSecurity deposit to release the goods - the petitioner had produced a delivery note together with an 8F declaration, which showed that the goods were being transported for exhibition purposes, but there was no document that was produced to show that the consignor/petitioner had a permission for exhibition/display purposes - whether demand of deposit valid? - Held that: - there was no compliance with the procedure required to be followed as per Section 16 (13) of the KVAT Act - this is a case where the necessary documents that had to accompany the transportation were not there, and therefore direction to furnish a bank guarantee for the security deposit is sustainable - the adjudicating authority shall adjudicate the matter and pass orders - petition allowed by way of remand.
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