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2018 (3) TMI 1474 - HC - VAT and Sales TaxRelease of seized goods - dismissal of revision application - Held that: - this Court is of the considered view that no proceedings for rectification as envisaged and recognised in law was adopted by the Department. If applications for rectification came to be made in the manner as evidenced by the facts of this case and were to be entertained and countenanced, it would give rise to pernicious possibilities - The course adopted by the respondents cannot possibly be approved by the Court since the application itself appears to have been made without due care and circumspection as was warranted. Revision dismissed.
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