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2018 (8) TMI 1145 - KERALA HIGH COURT
Detention of goods - first contention is that there is no cause for directing a Bank Guarantee to be furnished - Held that:- The Section specifically speaks of a Bank Guarantee and we find that the appellant had agreed to furnish a Bank Guarantee before the learned Single Judge - no interference required.
Furnishing of Bank Guarantee only for the tax and penalty - Held that:- It is directed to release the goods on the appellant 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.
Appeal disposed off.