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2023 (11) TMI 359 - ALLAHABAD HIGH COURTDetention of goods - documents produced before passing of the detention / seizure order - HELD THAT:- The authorities below has not accepted the documents on the ground that same were produced after the movement of goods. But lost the site of the fact that the discrepancies were cured before the detention or seizure order could be passed. Once the documents were produced before passing of the detention / seizure order, the authorities ought not to have proceeded further as held by the the Division Bench judgement of this Court in the case of M/S Axpress Logistics India Pvt. Ltd [2018 (12) TMI 68 - ALLAHABAD HIGH COURT] and M/s Bhumika Enterprises [2018 (4) TMI 530 - ALLAHABAD HIGH COURT]. Since the Division Bench has specifically decided the said issue in an identical matter way-back in the year 2018, the impugned order is not justified as the documents have already been produced before passing of the detention as well as seizure order. The matter is remanded to the first appellate authority, who shall pass a fresh order in accordance with law, expeditiously, preferably within a period of two months from the date of producing a certified copy of this order - petition allowed.
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