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    <title>2013 (4) TMI 631 - MADRAS HIGH COURT</title>
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    <description>Detained goods were held releasable on compliance with the statutory release mechanism, because the governing provision allowed release on payment of tax or such security as required, and the authority was bound to act on that payment. The Court also held that a separate composition notice and demand for compounding fee had to be dealt with independently under the prescribed procedure after giving an opportunity and deciding the matter on merits. Accordingly, the demand relating to compounding did not prevent release of the goods, and the composition proceedings were left to be determined separately in accordance with law.</description>
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    <pubDate>Fri, 16 Nov 2012 00:00:00 +0530</pubDate>
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      <title>2013 (4) TMI 631 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=233367</link>
      <description>Detained goods were held releasable on compliance with the statutory release mechanism, because the governing provision allowed release on payment of tax or such security as required, and the authority was bound to act on that payment. The Court also held that a separate composition notice and demand for compounding fee had to be dealt with independently under the prescribed procedure after giving an opportunity and deciding the matter on merits. Accordingly, the demand relating to compounding did not prevent release of the goods, and the composition proceedings were left to be determined separately in accordance with law.</description>
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