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2018 (12) TMI 136 - KERALA HIGH COURTDetention of goods with vehicle - misclassification in tax rate - Held that:- The respondent authorities are directed to release the petitioners' goods and vehicle on their “furnishing Bank Guarantee for tax and penalty found due and a bond for the value of goods in the form as prescribed under Rule 140(1) of the CGST Rules - petition disposed off.
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