https://www.taxtmi.com/caselaws?id=387046 Detention of goods was upheld where the claimed export movement was not supported by credible materials and the Revenue's verification treated the bill of lading, invoice and road challan as bogus. The absence of proper registration and other reliable particulars weakened the claim for unconditional release. On that factual foundation, the cited precedent on release against security was treated as inapplicable because the circumstances were materially different. The quantified tax notice was accepted as a valid basis for insisting on payment before release, so release on bank guarantee alone was rejected and the goods remained releasable only on compliance with the quantified tax liability. en-us Fri, 04 Oct 2019 00:00:00 +0530 Wed, 16 Oct 2019 10:23:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387046 Detention of goods was upheld where the claimed export movement was not supported by credible materials and the Revenue's verification treated the bill of lading, invoice and road challan as bogus. The absence of proper registration and other reliable particulars weakened the claim for unconditional release. On that factual foundation, the cited precedent on release against security was treated as inapplicable because the circumstances were materially different. The quantified tax notice was accepted as a valid basis for insisting on payment before release, so release on bank guarantee alone was rejected and the goods remained releasable only on compliance with the quantified tax liability. Case-Laws VAT and Sales Tax Fri, 04 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387046