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2013 (4) TMI 150 - KERALA HIGH COURTDetention of consignment of hand made soaps on grounds of undervaluation - KVAT Act - assessee contested that whenever goods are detained on allegation of undervaluation the goods should be purchased as mandated in Section 45 and the circular No.47/06 - Held that:- The provision under Section 45 and the circular only show that it is only an enabling power of the respondents and there is no mandatory obligation for them to purchase the goods in each and every case, when their statutory powers are exercised. Therefore no direction as sought for in that behalf granted. Adjudication be conducted and in the meanwhile, the goods be released subject to the petitioner therein furnishing bank guarantee for the security demanded.
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