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2018 (3) TMI 1450 - HC - GSTDetention of goods - it was alleged that there was no nexus between the documents accompanied and actual goods under transport - Held that: - the Intelligence Inspector shall made a fresh assessment recomputing the value of the goods and shall compute the CGST and SGST payable together with penalty. On payment of 50% of such demand along with execution of a simple bond for the balance amounts, the goods shall be released - petition disposed off.
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