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2018 (9) TMI 368 - ALLAHABAD HIGH COURTSeizure of goods alongwith Vehicle - goods not accompanied by the E-way bill - case of petitioner is that as the site was not operative, the bill could not be generated but subsequently the E-way bill was downloaded on 03.06.2018 at 11.18 a.m. and was produced before the authorities. There was no intention to evade any tax to permit seizure - Held that:- The seized goods and the vehicle shall be released in favour of the petitioner on furnishing security other than cash and bank guarantee to the satisfaction of the authority concerned of the amount equivalent to the value of the goods only - List for admission/final disposal immediately on the expiry of above period.
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