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2016 (1) TMI 1219 - ALLAHABAD HIGH COURTRelease of detained goods - demand of security for release - Form Form XXI - Held that: - Form XXI was produced. There is no allegation that form-XXI was either bogus or not genuine nor there is any allegation against the assessee that the goods were not be found accounted in his books. On the contrary, the assessee had placed a valid document to show that the goods had duly accounted for. In the absence of any finding being recorded by the Tribunal that any goods have escaped assessment towards taxes, the demand for security is not justified - goods are directed to be released - revision allowed - decided in favor of assessee.
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