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    <title>2005 (1) TMI 656 - ALLAHABAD HIGH COURT</title>
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    <description>Where transit documents were said to be irregular and there was apprehension of diversion of goods within the State, the Court balanced the transit right against the revenue interest by requiring security. It declined to examine the validity of the seizure at that stage and directed issuance of the trip sheet on furnishing of a bank guarantee up to the tax amount, ensuring movement of the goods while protecting the revenue.</description>
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      <description>Where transit documents were said to be irregular and there was apprehension of diversion of goods within the State, the Court balanced the transit right against the revenue interest by requiring security. It declined to examine the validity of the seizure at that stage and directed issuance of the trip sheet on furnishing of a bank guarantee up to the tax amount, ensuring movement of the goods while protecting the revenue.</description>
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