Release of seized vehicle and perishable goods ordered where invoice and e-way bill were available, subject to an undertaking.

Perishable goods seized with a vehicle were ordered to be released pending further proceedings because the invoice and e-way bill were available and the goods could deteriorate if retained. The HC directed immediate release of the vehicle and goods, subject to the petitioner filing an undertaking to pay the amount if the petition ultimately failed.

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Issues: Whether the seized vehicle and goods were to be released pending further proceedings, in view of the perishable nature of the goods and the accompanying invoice and e-way bill.

Outcome: The vehicle together with the goods was directed to be released forthwith on the petitioner filing an undertaking to pay the amount, if the petition ultimately failed.

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