E-way bill vehicle mismatch justified detention, with release ordered against bank guarantee and further adjudication directed.

Detention of goods and vehicle was upheld where the e-way bill carried incorrect vehicle particulars, as the statutory transit-document requirements were not complied with at the time of interception. A subsequent e-way bill showing the correct vehicle number, produced only after detention, did not cure the defect. The Court nevertheless directed release of the goods and vehicle on the petitioner furnishing a bank guarantee for the tax and penalty determined in the detention order, and ordered the records to be forwarded to the adjudicating authority for action under the confiscation provisions.

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Issues: Whether detention of goods and vehicle was justified for incorrect vehicle particulars in the e-way bill, and what consequential relief should follow.

Analysis: The goods were detained because the e-way bill did not show the correct vehicle number. The Court accepted that a subsequent e-way bill showing the correct vehicle number was produced only after detention, and held that the detention was justified for non-compliance with the statutory requirements governing transit documents. At the same time, the Court directed release of the goods and vehicle on the petitioner furnishing a bank guarantee for the tax and penalty determined in the detention order, and directed forwarding of the files to the adjudicating authority for action under the confiscation provisions.

Conclusion: The detention was upheld, but the petitioner was granted release of the goods and vehicle against bank guarantee and further adjudication was directed.

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