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    <title>2021 (2) TMI 372 - KERALA HIGH COURT</title>
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    <description>Goods transported without a valid e-way bill were found liable to detention, so the detention was not treated as unjustified. The Court nevertheless permitted conditional release of the goods and vehicle on furnishing a bank guarantee for the amount stated in the detention proceedings, with the respondent required to complete the final order under Section 129(3) of the CGST Act, 2017. The detention was thus sustained at this stage, subject to compliance with the security condition for provisional clearance.</description>
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