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    <title>1990 (4) TMI 271 - ALLAHABAD HIGH COURT</title>
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    <description>Goods seized at a sales tax check-post for alleged undervaluation were held not liable to continued detention or security where the departmental circular provided that seizure was unnecessary if undervaluation was below 50% of market value. The reassessment finding brought the case within that circular, so the authorities were required to release the goods after taking samples and could not insist on security contrary to the prescribed administrative guidance.</description>
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      <description>Goods seized at a sales tax check-post for alleged undervaluation were held not liable to continued detention or security where the departmental circular provided that seizure was unnecessary if undervaluation was below 50% of market value. The reassessment finding brought the case within that circular, so the authorities were required to release the goods after taking samples and could not insist on security contrary to the prescribed administrative guidance.</description>
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