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2019 (5) TMI 1781 - PATNA HIGH COURTSeizure of goods alongwith vehicle - demand of tax alongwith equal amount of penalty - though the show cause notice mentions that it was intercepted during movement but the fact is that the exercise was carried out outside the godown of the distributor who is the petitioner before this Court - HELD THAT:- The State respondents are directed to file their counter affidavit but in the nature of the goods that is found loaded coupled with the fact that proceedings have been initiated for an alleged default within the city of Kishanganj and not beyond the destination and bearing in mind the provisions of Section 129(1)(c) of the Act, respondent no. 3 or the authority competent to do so, are directed to release the goods in question within 48 hours of receipt/production of a copy of this order on furnishing of security by the petitioner in terms of the provisions underlying Section 129(1)(c) of ‘the Act’. List this case on 27th June, 2019.
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