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2018 (7) TMI 1823 - HC - GSTRelease of seized Jewellery - petitioner is unable to furnish bank guarantee in terms of sub-rule (1) of Rule 140 of the Rules - Held that:- It was pointed out that the seized articles belong to third parties, entrusted to the petitioner for Hall Marking and the owners of the articles are prepared to furnish bank guarantee so as to enable the petitioner to claim release of the seized articles - there is no stipulation anywhere that the security shall be furnished by the party claiming release of the seized articles. The writ petition is disposed of directing the third respondent to release the seized articles in accordance with sub-section (6) of Section 67 of the Act and sub-rule (1) of Rule 140 of the Rules
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