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    <title>2020 (5) TMI 28 - GUJARAT HIGH COURT</title>
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    <description>The court directed the release of the truck and goods, emphasizing the need for authorities to carefully assess contraventions and intent to evade tax before confiscation under Section 130. The judgment stressed that confiscation should be based on solid grounds, not mere suspicion, and highlighted the importance of acting in good faith. The court disposed of the writ application, emphasizing the need for authorities to form opinions in good faith and ensure confiscation actions are justified by the circumstances.</description>
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