https://www.taxtmi.com/caselaws?id=235664 Goods intercepted in transit on a bona fide suspicion of tax evasion may be detained where the consignment is supported only by an invoice and the required Form 16 is not produced at interception. However, continued detention until completion of adjudication is unnecessary if the department's interest can be protected by adequate security. Release of the goods on furnishing a bank guarantee or sufficient immovable property security is the appropriate course, while adjudication and any recovery proceedings remain open to be decided independently in accordance with law. en-us Wed, 23 May 2012 00:00:00 +0530 Tue, 30 Jul 2013 18:05:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235664 Goods intercepted in transit on a bona fide suspicion of tax evasion may be detained where the consignment is supported only by an invoice and the required Form 16 is not produced at interception. However, continued detention until completion of adjudication is unnecessary if the department's interest can be protected by adequate security. Release of the goods on furnishing a bank guarantee or sufficient immovable property security is the appropriate course, while adjudication and any recovery proceedings remain open to be decided independently in accordance with law. Case-Laws VAT and Sales Tax Wed, 23 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235664