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    <title>2017 (11) TMI 1032 - ALLAHABAD HIGH COURT</title>
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    <description>Seizure of goods and vehicle was upheld as a detention matter arising from an expired e-way bill and alleged irregularities on physical verification, but the Court found disputed facts regarding the goods and supporting documents and noted that properly documented goods had already been released. As penalty proceedings were pending and the penalty order was separately appealable, the Court directed release of the seized goods and vehicle on payment of the tax amount mentioned in the show cause notice. It also directed the appellate authority to decide any appeal expeditiously without insisting on deposit of the penalty amount at the stage of hearing or admission.</description>
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