https://www.taxtmi.com/caselaws?id=161153 Detained goods accompanied by conflicting transport and import documents may justify insistence on security pending adjudication, because such discrepancies can create a prima facie doubt about the nature of the transaction and the consignee's identity. Where release without security would expose the Revenue to risk, interim relief may be conditioned to protect tax interests until the statutory authority decides the matter on merits. The interim arrangement was modified to permit release only against a bank guarantee for half of the amount demanded as security, rather than unconditional release. en-us Mon, 30 Oct 1995 00:00:00 +0530 Tue, 07 Jan 2014 18:12:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161153 Detained goods accompanied by conflicting transport and import documents may justify insistence on security pending adjudication, because such discrepancies can create a prima facie doubt about the nature of the transaction and the consignee's identity. Where release without security would expose the Revenue to risk, interim relief may be conditioned to protect tax interests until the statutory authority decides the matter on merits. The interim arrangement was modified to permit release only against a bank guarantee for half of the amount demanded as security, rather than unconditional release. Case-Laws VAT and Sales Tax Mon, 30 Oct 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161153