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    <title>2013 (3) TMI 297 - KERALA HIGH COURT</title>
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    <description>Detention of a lubricant oil consignment under the KVAT Act was found unjustified where the goods were supported by a purchase order, tax invoice and delivery note, and were stated to have already suffered CST. On those facts, no prima facie irregularity was shown to justify continued detention. The Court allowed adjudication proceedings to continue under the Act, but directed release of the consignment on the petitioner executing a bond without sureties, reflecting that detention pending adjudication was not warranted on the material produced.</description>
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    <pubDate>Thu, 28 Feb 2013 00:00:00 +0530</pubDate>
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      <description>Detention of a lubricant oil consignment under the KVAT Act was found unjustified where the goods were supported by a purchase order, tax invoice and delivery note, and were stated to have already suffered CST. On those facts, no prima facie irregularity was shown to justify continued detention. The Court allowed adjudication proceedings to continue under the Act, but directed release of the consignment on the petitioner executing a bond without sureties, reflecting that detention pending adjudication was not warranted on the material produced.</description>
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      <pubDate>Thu, 28 Feb 2013 00:00:00 +0530</pubDate>
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