https://www.taxtmi.com/caselaws?id=358497 Seized goods and a truck were directed to be released on furnishing security by way of an indemnity bond under Rule 140, because detention rested only on the absence of a Transit Declaration Form. The accompanying documents showed movement of goods between States, and there was no allegation of mismatch in description or quantity. The validity of the penalty proceedings was not examined at this stage, as those proceedings were still pending before the proper officer, and the bond was made subject to the final order in those proceedings. en-us Tue, 19 Dec 2017 00:00:00 +0530 Mon, 09 Jun 2025 16:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358497 Seized goods and a truck were directed to be released on furnishing security by way of an indemnity bond under Rule 140, because detention rested only on the absence of a Transit Declaration Form. The accompanying documents showed movement of goods between States, and there was no allegation of mismatch in description or quantity. The validity of the penalty proceedings was not examined at this stage, as those proceedings were still pending before the proper officer, and the bond was made subject to the final order in those proceedings. Case-Laws GST Tue, 19 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358497